CLA-2-44:OT:RR:NC:N3:230
Mr. Russell Nelson
Masonite Corporation
7300 Reames Road
Charlotte, NC 28216
RE: The tariff classification of hardboard door skins from Ireland, Chile, or Canada
Dear Mr. Nelson:
In your letter, dated August 10, 2016, you requested a tariff classification ruling. The ruling was requested on hardboard door skins. Samples, photos, and product information were submitted for our review and will be retained for reference.
In your letter, you describe manufacturing of hardboard, which is fiberboard manufactured by the wet production process. The hardboard is then pressed to shape to the appearance of a multi-panel, rail-and-stile-type wood door. The skins measure between 2.8 and 3.2mm in thickness, and have a density of approximately 0.9 g/m². The door skins are primed, and may be embossed to give the appearance of wood grain. The finished door skins are mounted to a frame to form the facings of interior hollow-core doors.
Note 4 to Chapter 44, Harmonized Tariff Schedule of the United States (HTSUS), provides that “Products of heading 4410, 4411 or 4412 may be worked to form the shapes provided for in respect of the articles of heading 4409, …or submitted to any other operation provided it does not give them the character of articles of other headings.” The molding to which the door skins are subjected is a significant operation, but not one which would preclude classification in heading 4411, HTSUS, which provides for fiberboard. Please see New York Ruling F82089.
The applicable subheading for the hardboard door skins 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 0.8 g/cm3: Other (than not mechanically worked or surface covered): Other (than not surface covered): Other (than tileboard). The rate of duty will be 6 percent 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 https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division