CLA-2-44:OT:RR:NC:2:230
Mr. Walter Warren
C. H. Robinson International
300 Harmon Meadow Blvd.
Secaucus, NJ 07094
RE: The tariff classification of melamine-covered fiberboard sheets
Dear Mr. Warren:
On August 6, 2010, you requested a tariff classification ruling on behalf of your client, Tapco Circuit Supply. We received your response to our request for additional information on October 7, 2010.
The ruling was requested on a fiberboard panel or sheet covered on its face and back with melamine. You provided a sample of the product measuring 12”(W) x 18”(L) x 2.5mm (thick). The edges of the panel are straight-cut. You do not indicate if the length and width dimensions are the standard specifications to which the imported goods are cut. You state that the density of the fiberboard is 0.92 g/cm³. You describe that the fiberboard is manufactured by combining resin and wood fiber under heat and pressure. Such thermosetting resins assist the bonding process when heat and pressure are applied. This manufacturing process is known as the “dry production process”, which is a distinguishing feature of medium density fiberboard. Dry melamine sheets are then affixed to the fiberboard under repeated applications of heat and pressure, and the final product is inspected and cut to shape.
The applicable subheading for the melamine-covered fiberboard, will be 4411.12.9090, 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 not exceeding 5mm: Other: Other: Other: Other. The general rate of duty will be 3.9% ad valorem.
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 Laurel Duvall at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division