CLA-2-44:OT:RR:NC:N1:130
Mr. Scott Cassell
JAS Forwarding (USA) Inc.
6165 Barfield Road
Atlanta, GA 30328
RE: The tariff classification fiberboard doors from Italy
Dear Mr. Cassell:
In your letter, dated March 22, 2023, you requested binding tariff classification ruling on behalf of your client, La Venus S.R.L. The request is for the classification of fiberboard doors. Product information and photos were submitted for our review.
The request concerns item 4317107, identified as “MATTE BLACK BARN PANEL 37X84X1-3/8”. You identify the article as a medium density fiberboard (MDF) panel coated with a plastic material and lacking any hardware. The dimensions of the article indicate that it is a barn-style, shaker-type door for an entryway.
Heading 4418, Harmonized Tariff Schedule of the United States (HTSUS) provides for Builders’ joinery and carpentry of wood. Builders’ joinery specifically includes doors, whether or not they are imported with their metal fittings, such as hinges, locks, and the like. While MDF is not specifically wood, Note 3 to Chapter 44, HTSUS, provides that “(h)eadings 4414 to 4421 apply to articles of the respective descriptions of particle board or similar board, fiberboard, laminated wood or densified wood as they apply to such articles of wood.” Therefore, doors of fiberboard are classifiable in heading 4418.
The applicable subheading for the barn-style doors without hardware will be 4418.29.8060, HTSUS, which provides for Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Doors and their frames and thresholds: Other: Other: Other. The rate of duty will be 4.8 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