HQ 953344: Revocation of NYRL 858725; classification of wood fiberboardmoldings, surface covered and edge covered; HRL 952325;subheading 4411.29.9000, HTSUSA

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 953344

                         March 24, 1993

CLA-2 CO:R:C:T 953344 BC

CATEGORY:  Classification

TARIFF NO.:  4411.29.9000

Ms. Suzanne Isabelle
F.H. Fenderson, Inc.
HCR 60, Box 1F
Norton, VT 05907

RE:  Revocation of NYRL 858725; classification of wood fiberboard
moldings, surface covered and edge covered; HRL 952325;
subheading 4411.29.9000, HTSUSA 

Dear Ms. Isabelle:

     The Customs Service has had reason to reexamine the
classification determination in New York Ruling Letter (NYRL)
858725.  This ruling, issued to you on January 8, 1991,
classified surface and edge covered wood fiberboard moldings
under subheading 4421.90.9040, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), covering other articles of
wood.

FACTS:

     In NYRL 858725, Customs classified surface and edge covered
wood fiberboard moldings under heading 4421, HTSUSA, covering
other articles of wood, dutiable at 5.1% ad valorem.  That
determination was based on the fact that the moldings were
covered with paper on both the surface and the edges.  The ruling
contains the following statement: "The MDF [medium density
fiberboard] moldings in question have been laminated with
decorative paper not only on the surface but also on the edges. 
Therefore, they cannot be considered material fiberboard 'surface
covered' as provided under heading 4411, HTS."

     In Headquarters Ruling Letter 952325, dated February 26,
1993, we classified wood fiberboard moldings, covered on the
surface and the edge with paper, under subheading 4411.39.0000,
HTSUSA.  This ruling is contradictory to the determination in
NYRL 858725.  Therefore, NYRL 858725 has been reexamined in light
of HRL 952325.  
 LAW AND ANALYSIS:

     Our determination in HRL 952325 is based on the fact that
heading 4411, HTSUSA, provides for classification of fiberboard
moldings that are "surface covered" as well as "not surface
covered."  The fact that the moldings there at issue were edge
covered in addition to being surface covered did not disqualify
them from classification under the heading.  Since the moldings
at issue in NYRL 858725 were excluded from heading 4411, HTSUSA,
and classified under heading 4421, HTSUSA, on the grounds that
they were both surface covered and edge covered, NYRL 858725
contradicts HRL 952325 and must be revoked.

     Enclosed, please find a copy of HRL 952325.  It explains in
greater detail the analysis summarized above.

HOLDING:

     Wood fiberboard moldings that are surface covered and edge
covered with paper are classifiable under heading 4411, HTSUSA. 
The precise subheading applied depends on the density of the
fiberboard (and other characteristics).  The fiberboard in NYRL
858725 was described as having a density of 47 lbs. per cubic
foot, which converts to 0.75 g/cubic centimeter.  Thus, the
moldings at issue are classifiable under subheading 4411.29.9000,
HTSUSA, which carries a duty rate of 6% ad valorem .  However,
goods classifiable under this subheading that originate in the
territory of Canada are, upon compliance with applicable
regulations, entitled to a duty rate of 3.6% ad valorem.  (See 19
CFR 10.301 - 10.311.)

     In order to ensure uniformity in Customs classification of
this merchandise and eliminate uncertainty, we are revoking NYRL
858725, effective with the date of this ruling letter.  If after
your review of this ruling, and HRL 952325 upon which this ruling
is based, you disagree with the legal basis of our decision, we
invite you to submit any arguments you might have with respect to
this matter for our review.  Any submission you wish to make
should be received within 30 days of the date of this ruling
letter.

     This notice to you should be considered a revocation of NYRL
858725 under 19 CFR 177.9(d)(1).  It is not to be applied
retroactively to NYRL 858725 (19 CFR 177.9(d)(2)) and will not,
therefore, affect past transactions for the importation of your
merchandise under that ruling.  However, for purposes of future
transactions in merchandise of this type, NYRL 858725 will not be
valid precedent.  We recognize that pending transactions may be
adversely affected by this modification, in that current
contracts for importations arriving at a port subsequent to this
decision will be classified pursuant to it.  If such a situation
arises, you may, at your discretion, notify this office and apply
for relief from the binding effects of this decision as may be
warranted by the circumstances, pursuant to 19 CFR 177.9(e)(2). 
However, please be advised that in some instances involving
import restraints, such relief may require separate approvals
from other government agencies.

                               Sincerely,




                               John Durant, Director
                               Commercial Rulings Division