CLA-2-44:RR:NC:2:230 B84879
4412.29.5500; 4412.93.0000; 4412.99.9540
Mr. Mogens Rehm-Brandt
Rehm-Brandt's Design
431 & 439 Main Street
Bennington, VT 05201
RE: The tariff classification of wall, ceiling and flooring panels
consisting of veneered particle board or veneered fiberboard
from Denmark
Dear Mr. Mogens:
In your letter dated April 30, 1997 you resubmitted your
request for a tariff classification ruling.
The ruling was requested on veneered particle board and
veneered fiberboard panels for walls, ceilings and floors. The
panels will be imported in sizes of 7-7/8 inches wide by 47 inches
or 71 inches long. Small sample pieces approximately 2 inches
square were submitted. Four of the five samples are 1/4 inch thick
and one is 1/2 inch thick. Three of the samples have a wood
particle board core and the other two have a wood fiberboard core.
Some of the samples have a paper backing; others have a veneer
backing. All of the samples have a veneer on the face. The
species of wood of the veneer may be mahogany, ash, beech, birch,
cherry, maple, oak or pine.
The applicable subheading for the mahogany veneered particle
board panels will be 4412.22.0500, Harmonized Tariff Schedule of
the United States Annotated (HTSUSA), which provides for veneered
panels and similar laminated wood; with at least one outer ply of
nonconiferous wood; with at least one ply of tropical wood
specified in subheading note 1 to the chapter; and containing at
least one layer of particle board. The rate of duty will be 1.6
percent ad valorem.
The applicable subheading for the mahogany veneered fiberboard panels will be
4412.22.5000, HTSUSA, which provides for veneered panels and similar laminated wood; with at
least one outer ply of nonconiferous wood; with at least one ply of tropical wood specified in
subheading note 1 to the chapter; other; other. The rate of duty will be 1.6 percent ad
valorem.
The applicable subheading for the ash, beech, birch, cherry, maple and oak veneered
particle board panels will be 4412.23.0000, HTSUSA, which provides for veneered panels and
similar laminated wood; with at least one outer ply of nonconiferous wood; other, containing
at least one layer of particle board. The rate of duty will be 1.6 percent ad valorem.
The applicable subheading for the ash, beech, birch, cherry, maple and oak veneered
fiberboard panels will be 4412.29.5500, HTSUSA, which provides for veneered panels and similar
laminated wood; with at least one outer ply of nonconiferous wood; other; other. The rate of
duty will be 1.6 percent ad valorem.
The applicable subheading for the pine veneered particle board panels will be
4412.93.0000, HTSUSA, which provides for veneered panels and similar laminated wood; other,
containing at least one layer of particle board. The rate of duty will be 1.6 percent ad
valorem.
The applicable subheading for the pine veneered fiberboard panels will be 4412.99.9540,
HTSUSA, which provides for veneered panels and similar laminated wood; other; other. The rate
of duty will be 1.6 percent ad valorem.
The above subheadings will apply if the veneered panels have a backing of paper or a
backing of the same species of veneer as the face ply. If the veneer backing is a different
species than the face, a different subheading may apply.
Your inquiry does not provide enough information for us to
give a tariff classification for the foil-overlay ceiling board without veneers or for the parquet
flooring boards. Your request for a ruling for these products should include a sample of each
and a full description of each layer of each product.
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 Paul Garretto at 212-466-5779.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division