HQ 957357

October 24, 1995

CLA-2 R:C:F 957357 RC

CATEGORY: Classification

TARIFF NO.: 3925.90.0000

Port Director of Customs

1000 2nd Avenue, Room 2200

Seattle, Washington 98104

RE: Application for Further Review of Protest No. 3001-93-100740, filed
November 2, 1993, concerning the classification of Mylar molding.

Dear Sir:

This is a decision on a protest filed against your decision in the
classification of goods entered in 1992 and liquidated August 13, 1993.

FACTS:

The product consists of profiles made of polyvinyl chloride (PVC) in the
form of molding covered with a Mylar film. After importation, they are
to be cut and applied to furniture.

The protestant requested classification in subheading 9403.90.5000,
Harmonized Tariff Schedule of the United States Annotated (HTSUSA), the
provision for furniture parts of rubber or plastics, other, dutiable at
2.4 percent ad valorem (1992). The protestant claims the profiles will
be used only as furniture parts and sold to furniture manufacturers. The
profiles require no further manufacture other than cutting and
application.

You classified the molding in subheading 3916.20.0090, HTSUSA, the
provision for profile shapes, whether or not surface-worked but not
otherwise worked, of plastics or polymers of vinyl chloride, dutiable at
5.8 percent ad valorem (1992).

ISSUE:

Whether Mylar molding is within a class of merchandise used as parts of
furniture and classified in heading 9403, HTSUSA, or is classified in
chapter 39 as an article of plastics.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRIs) taken in their appropriate
order provide a framework for classification of merchandise under the
HTSUSA. Most imported goods are classified by application of GRI 1, that
is, according to the terms of the headings of the tariff schedule and
any relative section or chapter notes. The Explanatory Notes (ENs) to
the Harmonized Commodity Description and Coding System, which represent
the official interpretation of the tariff at the international level,
facilitate classification under the HTSUSA by offering guidance in
understanding the scope of the headings and GRIs.

Subheading 9403.90.5000, HTSUSA, provides for \"Other furniture and
parts thereof: Parts: Other: Of rubber or plastics: Other.\" We note the
class of merchandise being imported is general-purpose molding, not
specifically dedicated for use as furniture parts. This molding belongs
to a class of merchandise that has wider uses. There is no evidence the
molding is solely or principally used as furniture parts. If the molding
is not specially dedicated for use as furniture parts, then it cannot be
classified as parts of furniture in subheading 9403.90.5000, HTSUSA.
Additional U.S. Rules of Interpretation 1(a) and 1(c), HTSUSA.

You classified the molding in subheading 3916.20.0090, HTSUSA, the
provision for \"Monofilament of which any cross-sectional dimension
exceeds 1 mm, rods, sticks and profile shapes, whether or not
surface-worked but not otherwise worked, of plastics: Of polymers of
vinyl chloride, Other.\" The ENs to heading 3916 state that surface
working includes polishing and matt finishing. In Headquarters Ruling
Letter (HRL) 082710 (February 23, 1990), Customs classified molding made
of extruded plastics laminated with a layer of plastics simulating wood
grain on the surface of the profiles. There, Customs considered
laminating an additional layer of plastic to the subject molding
rendered the profiles \"otherwise worked.\" The lamination process of
the Mylar to the molding, in the instant case, is analogous to the
lamination of the wood grain to the profile in HRL 082710. Therefore,
classification in 3916 would be precluded in this instance as well.

In HRL 082710, the molding was classified in subheading 3925.90.0000,
HTSUSA, the provision for builders\' ware of plastics, not elsewhere
specified or included, other. Though the instant moldings are stated to
be used for furniture rather than walls, they appear to belong to the
same class or kind of molding considered to be builders\' ware.
Therefore, we would classify the moldings in subheading 3925.90.0000,
HTSUSA, the provision for other builders\' ware of plastics, not
elsewhere specified or included, other, dutiable at 5.3 percent ad
valorem.

HOLDING:

The Mylar moldings fall into subheading 3925.90.0000, HTSUSA, the
provision for other builders\' ware of plastics, not elsewhere specified
or included, other, dutiable at 5.3 percent ad valorem (1992).

You are instructed to deny the protest, except to the extent that
classification as indicated above results in a partial allowance. A copy
of this decision should be attached to the Customs Form 19, Notice of
Action on the protest, to be returned to the protestant.

In accordance with Section 3 A (11)(b) of Customs Directive 099
3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this
decision should be mailed by your office to the protestant no later than
60 days from the date of this letter. Any reliquidation of the entry in
accordance with the decision must be accomplished prior to mailing of
the decision. Sixty days

from the date of the decision the Office of Regulations and Rulings will
take steps to make the decision available to Customs personnel via the
Customs Rulings Module in ACS and the public via the Diskette
Subscription Service, Freedom of Information Act and other public access
channels.

Sincerely,

John Durant, Director

Tariff Classification

Appeals Division