CLA-2-44:OT:RR:NC:N1:130
Mr. Alex Keller
Holland Southwest International
6831 Silsbee
Houston, TX 77033
RE: The tariff classification of medium density fiberboard panels from Ecuador
Dear Mr. Keller:
In your letter, dated October 7, 2022, you requested a binding tariff classification ruling. The ruling was requested on medium density fiberboard (MDF) panels. Product information and a sample were submitted for our review.
The products under consideration are fiberboard panels. The rectangular panels come in various sizes measuring 8.5 feet, 16 feet, or 17 feet in length, 3.5 inches to 15.25 inches in width and 17 millimeters in thickness. The fiberboard panels are not dedicated for a specific use at time of importation. You state that they are used as shelving and shelving components, baseboards, and door and window casing. In your email, dated October 12, 2022, you indicate that the panels are made from dry wood fiber agglomerated with resin and that they have a density of 590 kg per cubic meter (0.59g/cm3). The face and edges are coated with gesso.
The Explanatory Notes to the Harmonized System for heading 4411, Harmonized Tariff Schedule of the United States (HTSUS), explain that MDF
is manufactured in a process in which additional thermosetting resins are added to the dried wood fibers in order to assist the bonding process in the press. The density generally ranges from 0.45 g/cm3 to 1 g/cm3. In the unworked state it has two smooth surfaces.
Because the instant panels consist of fiberboard that is manufactured from dry wood fiber agglomerated with resin, they are considered to be MDF for classification purposes. MDF is provided for in heading 4411.
The gesso coating constitutes a “surface covering”, as defined 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.
The note permits that articles of heading 4411 may be surface covered. Therefore, MDF that is coated with gesso remains classifiable in heading 4411.
The applicable subheading for the gesso-coated fiberboard panels 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.
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 the 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