# NY K84745

May 5, 2004

CLA-2-44:RR:NC:2:230 K84745

CATEGORY: Classification

TARIFF NO.: 4421.90.9740

Mr. Larry Chance

Jean D. Duncan Customs Brokers, Inc.

P.O. Box 20696

Atlanta Airport

Atlanta, GA 30320

RE: The tariff classification of wood picture frame moldings from Taiwan

Dear Mr. Chance:

In your letter dated March 31, 2004, on behalf of the importer, Nurre
Caxton, you requested a tariff classification ruling.

The ruling was requested on various picture frame moldings from
Pan-Works Enterprise Co. Ltd. in Taiwan. The moldings will be imported
finished and in eight to ten foot lengths. Representative sample pieces
of 32 different profiles of moldings were submitted. The manufacturing
process of the moldings is described by the importer in a separate
letter, which you included and referred to.

The basic manufacturing process is described as follows: inspection of
the jelutong wood, profile milling by machine, filling holes by hand,
application of gesso (5 to 6 times) by machine, hand sanding, cleaning,
painting by machine, inspection, machine sizing, adding gold or silver
leaf by hand, machine burnishing, cross hatching, machine shellac
coating (2 times), machine varnishing, machine shellac coating,
inspection, and packaging.

Five of the samples submitted were examined. The five styles examined
are \# 31212, \# 63401, \# 73504, \# 74232, and \# 91002. They consist
of solid wood moldings having five different profiles and finishes. All
of the styles have an application of gesso on at least one surface.
Style \# 63401 and style \# 31212 have additional sections of gesso
built up into low relief and that are embossed with a repetitive
pattern. Style \# 73504 is painted black and lacquered. The other styles
are covered with gold or silver leaf or a combination of both. Style \#
74232 has a layer of gesso topped with silver leaf on one surface and
two striated or cross-hatched wood surfaces.

The importer believes that the subject moldings should be classified
under subheadings 4409.20.4000 or 4409.20.5000, Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) which provide for wood
continuously shaped along any of its edges, ends or faces, - standard
wood moldings and other wood moldings. Alternatively, the importer
believes the subject moldings should be classified in subheading
4407.24.0095, HTSUSA, which provides for wood sawn or chipped
lengthwise, sliced or peeled, whether or not planed, sanded or
end-jointed, of certain tropical wood species.

Classification of goods in the Harmonized Tariff Schedule of the United
States is governed by the General Rules of Interpretation (GRI's). GRI 1
provides that classification shall first be determined according to the
terms of the headings and any relative section or chapter notes. The
Explanatory Notes to the Harmonized Commodity Description and Coding
System (EN) provide a commentary on the scope of each heading.

Heading 4407 provides for wood sawn or chipped lengthwise, sliced or
peeled, whether or not planed, sanded or end-jointed. The EN to heading
4407 state that this heading excludes wood continuously shaped along any
of its edges or faces.

Heading 4409 provides for wood continuously shaped along any of its
edges, ends or faces, whether or not planed, sanded or end-jointed. The
EN to heading 4409 state that this heading excludes wood which has been
surface worked beyond planing or sanding, other than painting, staining
or varnishing. As examples, the EN lists wood which has been veneered,
polished, bronzed, or faced with metal leaf as being worked beyond the
scope of heading 4409 and indicates that these are generally provided
for in heading 4421.

The subject wood picture frame moldings have been surface worked beyond
the scope of headings 4409 or 4407. They have been layered with gesso,
faced with metal leaf and/or coated with shellac. These are processes
that are beyond planing or sanding and beyond any treatment that may be
considered necessary for preservation, such as painting, staining or
varnishing.

The applicable subheading for the picture frame moldings described above
will be 4421.90.9740, HTSUSA, which provides for other articles of wood.
The rate of duty will be 3.3 percent ad valorem.

The holding set forth above applies only to the specific factual
situation and merchandise description as identified in the ruling
request. This position is clearly set forth in 19 CFR 177.9(b)(1). This
section states that a ruling letter is issued on the assumption that all
of the information furnished in the ruling letter, either directly, by
reference, or by implication, is accurate and complete in every material
respect.

This ruling is being issued under the assumption that the subject goods,
in their condition as imported into the United States, conform to the
facts and the description as set forth both in the ruling request and in
this ruling. In the event that the facts or merchandise are modified in
any way, you should bring this to the attention of Customs and you
should resubmit for a new ruling in accordance with 19 CFR 177.2. You
should also be aware that the material facts described in the foregoing
ruling may be subject to periodic verification by the Customs Service.

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.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division