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NY N015953

September 19, 2007



TARIFF NO.: 4411.14.9010; 4409.29.4000

Mr. Quinn O’Rourke
North Pacific Group, Inc.
10200 SW Greenburg Road
Portland, OR 97223

RE: The tariff classification of wood crown moldings from China

Dear Mr. O’Rourke:

In your letter dated July 17, 2007, which was received in our office with a sample on August 20, 2007, you requested a tariff classification ruling.

The ruling was requested on crown moldings made of solid wood and of medium density fiberboard (MDF). The crown moldings are used to finish walls where the walls meet the ceiling. A representative sample of an MDF crown molding was submitted.

The sample is a wood board, continuously shaped with a decorative profile on three surfaces throughout its length. It measures approximately 4-1/4” wide x 19 mm thick and will be imported in lengths of 7 or 8 feet. The ends will be square cut and unworked. The molding is made of medium density fiberboard obtained by the dry production method (a process in which additional thermosetting resins are added to dried wood fibers in the bonding and pressing process). The front surface and the edges of the molding are primed with white paint.

In addition, crown moldings, having the same dimensions and profile as the sample submitted, but made of solid oak or of solid white hardwoods, will also be imported. These solid wood moldings will not be primed.

The applicable subheading for the primed crown moldings made of MDF will be 4411.14.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fiberboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances: medium density fiberboard (MDF): of a thickness exceeding 9 mm: other (than not mechanically worked or surface covered): other: other: standard wood moldings. The rate of duty will be 3.9 percent ad valorem.

The applicable subheading for the crown moldings made of solid oak or of solid white hardwoods will be 4409.29.4000, HTSUS, which provides for wood continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed: nonconiferous: other: other: wood moldings: standard wood moldings. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at 646-733-3035.


Robert B. Swierupski

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