CLA-2-44:OT:RR:NC:2:230
Mr. Thomas P. Phillips
Interior Products, Inc.
2630 Sidney Lanier Dr.
Brunswick, GA 31525
RE: The tariff classification of Foamkore products
Dear Mr. Phillips:
In your letter dated April 13, 2011, you requested a tariff classification ruling. The ruling was requested for multiple Foamkore products, described herein.
Each Foamkore product noted in the request consists of a balanced construction panel with a 14mm- to 22mm-thick polystyrene foam core sandwiched between two layers of rigid face material: 2mm-thick medium density fiberboard (MDF), 3mm hardboard, 1/8” Red Lauan plywood, 1/4" birch plywood, 1/8” poplar plywood, and 3mm magnesium oxide. The marketing materials provided indicate that the Foamkore products will be imported in nominal 4’ x 8’ panels in thicknesses ranging from 3/4" to 3”.
Your website describes the Foamkore product as “a structural composite panel with greatly reduced weight,” relative to plywood, MDF, and other materials. The website identifies the product for use in applications such as shelving, partitions, ceiling panels, wall systems, signage, displays, theatre props, swing doors, elevators, kiosks, tabletops, furniture, cabinets, motor homes, and boats.
The Harmonized Commodity Description and Coding System Explanatory Notes (EN’s) constitute the official interpretation of the Harmonized System at the international level (for the 4-digit headings and the 6-digit subheadings) and facilitate classification under the Harmonized Tariff Schedule of the United States (HTSUS) by offering guidance in understanding the scope of the headings and the General Rules of Interpretation. While neither legally binding nor dispositive of classification issues, the ENs provide commentary on the scope of each heading of the HTSUS, and are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989).
The ENs for headings 4411 and 4412, HTSUS, include fiberboard and plywood, respectively, which have been submitted to any operation, provided that the operation does not give the goods the essential character of articles of other headings. The addition of the foam core does not give the fiberboard or plywood a new essential character; the products remain fiberboard or plywood, and function as such, but with reduced weight. The rigid materials give each panel its structure, durability, and consumer value, and although the foam imparts a unique and useful aspect to the panels, it does not lessen the role of the rigid materials. Therefore, classification in headings 4411 and 4412 is not precluded.
The applicable subheading for the MDF Foamkore will be 4411.14.9090, 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 exceeding 9 mm: Other: Other: Other: Other. The rate of duty will be 3.9 percent ad valorem. The applicable subheading for the hardboard Foamkore will be 4411.92.4000, HTSUS, which provides for Fiberboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances: Other: Of a density exceeding 0.8g/cm3: Other: Other: Other. The rate of duty will be 6% ad valorem.
The applicable subheading for the birch plywood Foamkore will be 4412.32.0540, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness: Other, with at least one outer ply of nonconiferous wood: Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply: With a face ply of birch (Betula spp.): Other: Not surface covered. The rate of duty will be free.
The applicable subheading for the poplar plywood Foamkore and Red Lauan plywood Foamkore will be 4412.32.3175, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness: Other, with at least one outer ply of nonconiferous wood: Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply: Other: Other: Other: Not surface covered. The rate of duty will be 8% 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 this ruling, contact National Import Specialist Laurel Duvall at (646) 733-3035.
Regarding the Foamkore-Fr Panel, which consists of a polystyrene foam core between layers of magnesium oxide, we need additional information in order to issue a ruling. Please submit the information described below.
Do the layers of magnesium oxide consist of pure magnesium oxide or do they contain any additional materials?
If any additional materials are present, please indicate the precise chemical or mineral names of these materials. Please describe the manner in which the magnesium oxide component reacts with any additional components incorporated into the panel. Indicate the percentage of magnesium oxide by weight and the percentage of each of the other materials by weight.
Is the magnesium oxide a type of cement – i.e., magnesium oxide cement?
Is the magnesium oxide a natural mineral material or a synthetic chemical?
How is the magnesium oxide derived? Describe the precise manner in which it is processed. Is it combined with other chemicals or minerals? If so, does it react with these materials?
Even if an item is derived from a natural mineral, it will be regarded as a synthetic chemical if the molecule changes during processing.
Please submit a flow chart for the magnesium oxide indicating the manner in which it is derived and each step in the processing of this material. The flow chart should depict the molecule at each stage of processing. The chart should depict the manner in which the molecule changes at each stage in response to processing or as a result of reaction with other chemicals or minerals.
Describe the precise role performed by the magnesium oxide component in the function of the product and the precise role performed by the polystyrene foam core in the function of the product. Provide a complete breakdown by value and a complete breakdown by weight for all the components (magnesium oxide, polystyrene foam and any other components) in this product.
If you have any questions concerning the information which we need with regard to the magnesium oxide panel, contact National Import Specialist Jacob Bunin at 646-733-3027.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division