CLA-2-46:OT:RR:NC:2:230

Ms. Barbara M. Carman
BCB International, Inc.
1010 Niagara Street
Buffalo, NY 14213-1501

RE: The tariff classification of OctoPerf panels and sample swatches

Dear Ms. Carman:

In your letter, dated February 11, 2013, you requested a tariff classification ruling on behalf of your client, Octopus Products Ltd.

The ruling was requested for six products, OctoPerf panels and swatch samples in three constructions. Three samples were submitted for our review and will be retained for reference.

The three samples submitted are representative of both the panels and swatches for each construction; the 4 ½” by 3 ½” swatches are merely cut from the larger panels. You state that the samples provided are actual swatches that are used exclusively for soliciting sales in the United States. The first sample (A) is a sheet constructed of high density fiberboard (HDF) that has been faced on either side with beech and maple (both non-coniferous woods) veneers. The 3-layer sheet measures 4mm in thickness, with the wood veneers each measuring less than 1mm in thickness. The sheet is perforated at regular intervals with 10mm circular openings. The second sample (B) is an unfinished, 4mm-thick sheet constructed of HDF. The sheet is perforated at regular intervals with 6mm by 11mm rectangular openings. The third sample (C) is a 4mm-thick sheet constructed of HDF that has been faced on either side with a thin, metallic plastic overlay. The sheet is perforated at regular intervals with 8mm by 8mm rectangular openings.

Sample A, being constructed of veneers laminated to a core of HDF, meets the definition of a veneered panel, as set forth in the Explanatory Notes to the Harmonized System (ENs): a panel “consisting of a thin veneer of wood affixed to a base, usually of inferior wood, by gluing under pressure.” Veneered panels are specifically provided for in heading 4412, Harmonized Tariff Schedule of the United States (HTSUS). Legal Note 4 to Chapter 44, which states:

Products of heading 4410, 4411 or 4412 may be worked to form the shapes provided for in respect of the articles of heading 4409, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation provided it does not give them the character of articles of other headings.

provides that the panel may be perforated and remain classifiable in heading 4412, HTSUS, as long as it does not have the character of an article of another heading. In the case of the instant product, the perforation does not render an article of another heading; the product remains a veneered panel.

You suggest that Sample A is classifiable under 4412.99.0600, HTSUS, as containing at least one layer of particle board. The sample, however, does not contain any particle board. HDF and particle board are two distinct products manufactured by different processes. Classification in this subheading is therefore precluded.

The applicable subheading for Sample A will be 4412.99.5115, HTSUS, which provides for Plywood, veneered panels, and similar laminated wood: Other: Other: With at least one outer ply of nonconiferous wood: Other: Other: Other. The rate of duty will be free.

Sample B is composed of HDF that you state is manufactured by the dry production process, a process by which thermosetting resins are added to dried wood fiber and subjected to heat and pressure. The manufacturing of wood fiber by the dry production process is a distinguishing characteristic of medium density fiberboard (MDF). This point is consistent with the description of MDF set forth in the ENs, which also note that “MDF of a density exceeding 0.8 g/cm³ is sometimes also referred to by the trade as “high density fiberboard (HDF)”.”

As with Sample A, Legal Note 4 to Chapter 44, HTSUS, is again applicable with respect to the rectangular perforations. In the case of the instant product, the perforation does not render an article of another heading; the product remains a fiberboard sheet.

You suggest that Sample B is classifiable under subheading 4411.92.2000, HTSUS. However, because the fiberboard meets the ENs description of MDF, classification in this subheading is precluded.

The applicable subheading for Sample B will be 4411.12.6000, which provides for Fiberboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances: Medium density fiberboard (MDF): Other: Other: Not surface covered (except for oil treatment). The duty rate will be free.

Sample C is composed of HDF that you state is manufactured by the wet production process. The wet production process is not a characteristic of MDF, but renders a product that is still fiberboard, and that has a density in excess of 0.8 g/cm3. The applied plastic overlay meets the definition of a surface covering, as set forth in Additional US Note 1(c) to Chapter 44, HTSUS:

The term "surface covered," as applied to the articles of headings 4411 and 4412, means that one or more exterior surfaces of a product have been treated with creosote or other wood preservatives, or with fillers, sealers, waxes, oils, stains, varnishes, paints or enamels, or have been overlaid with paper, fabric, plastics, base metal, or other material.

As with Samples A and B, Legal Note 4 to Chapter 44, HTSUS, is again applicable with respect to the rectangular perforations. In the case of the instant product, the perforation does not render an article of another heading; the product remains a fiberboard sheet.

The applicable subheading for Sample C will be 4411.92.4000, 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 0.8 g/cm3 : Other: Other: Other. The duty rate will be 6 percent ad valorem.

The applicable subheading for the swatches will be 9811.00.60, which provides for Any sample (except samples covered by heading 9811.00.20 or 9811.00.40), valued not over $1 each, or marked, torn, perforated or otherwise treated so that it is unsuitable for sale or for use otherwise than as a sample, to be used in the United States only for soliciting orders for products of foreign countries. The rate of duty will be free.

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 may be provided with entry documents for this merchandise. If you have any questions regarding this ruling, contact National Import Specialist Laurel Duvall at (646) 733-3035.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division