CLA-2-44:RR:NC:SP:230 F82089
Mr. David J. Levine
McDermott, Will & Emery
600 13th Street, N.W.
Washington, D.C. 20005-3096
RE: The tariff classification of molded wood fiberboard door face panels (door skins) from Australia.
Dear Mr. Levine:
In your letter dated January 18, 2000, you requested a tariff classification ruling on behalf of your client, FeaturPanels Proprietary Limited (Chatswood, NSW, Australia), a subsidiary of CSR Limited.
The goods in question are die-formed molded wood fiberboard panels (over 0.8 g/cm3 in density) made to be used as facings on interior doors. Designed to be laminated over cellular-core/timber frame assemblies, the products are molded so that their surfaces replicate the raised panel shape and appearance of traditional stile-and-rail doors. Their outer (face) surfaces feature an oak-grain texture and are pre-coated with a primer-sealer, ready for painting. The panels have a nominal thickness of 3 mm, a length of 2052 mm, and are offered in a range of widths suitable for various door sizes.
You note that in their imported condition, these products are processed well beyond ordinary, general-purpose fiberboard sheets, and are dedicated for use as door skins. For that reason, you assert that they are not classifiable as fiberboard in heading 4411, Harmonized Tariff Schedule of the United States (HTS), but should instead be placed in heading 4418, which provides for “builders’ joinery and carpentry of wood.” However, we note that while heading 4418 encompasses wooden parts of buildings (including doors), the fiberboard panels under consideration are merely parts of doors. They cannot be used directly in the construction of a building. Thus, we find that they do not answer to the terms of heading 4418, and cannot be classified therein.
Alternatively, you suggest that the door skins might be classifiable in heading 4421, HTS, the residual provision for “other articles of wood.” You cite the Explanatory Note (EN) indicating that heading 4421 “covers wooden parts of the articles specified or included in the preceding headings” (of chapter 44). Since doors are included in a preceding heading (4418), you argue that wooden parts of doors (e.g., the instant door skins) may be classified in heading 4421.
We must point out, however, that the EN for heading 4411 states that fiberboard remains classified in heading 4411 “whether or not it has been mechanically worked, surface worked, or covered, … and, in addition may be worked to form the shapes provided for in heading 4409, curved, corrugated, perforated…or submitted to any other operation provided it does not give them the character of articles of other headings.” It is thus clear that heading 4411 encompasses a wide range of fiberboard products, including those that have undergone fairly extensive processing. While the instant door skins may have the character of “door parts,” one cannot say that they are outside the contemplated scope of heading 4411, or that they have the character of the goods of heading 4421. Heading 4421 is a “basket provision” representing a class of goods lacking a well-defined or particular character.
The applicable subheading for the molded fiberboard door skins will be 4411.19.4000, HTS, which provides for other (than certain enumerated) fiberboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances: of a density exceeding 0.8 g/cm3. The rate of duty will be 6%.
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 212-637-7009.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division