CLA-2-68:S:N:N3G:226 852678

Mr. Anthony Petroff
Fritz Companies, Inc.
Arthur J. Fritz & Co.
P.O. Box Drawer `G'
Blaine, WA 98230

RE: The tariff classification of a fiber gypsum board from Canada.

Dear Mr. Petroff:

In your letter dated May 10, 1990, on behalf of the Louisiana - Pacific Corporation, you requested a tariff classification ruling.

The merchandise at issue is a fiber gypsum board consisting of three layers. The thin top and bottom layers are stated to be composed of waste pulp fiber, gypsum and additives, while the core layer is composed of waste pulp fiber, gypsum, perlite and additives. The instant merchandise has the appearance of a reinforced gypsum board with the top and bottom layers being composed almost wholly of pulp fibers. It is noted that this product is primarily used in the construction industry.

Although you state that the subject merchandise may be properly classified under subheading 6808.00.0000, HTS, which provides for boards of vegetable fiber, this office feels the instant product has the essential character of a board of plaster rather than a board of vegetable fiber.

The applicable subheading for the fiber gypsum board will be 6809.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of plaster or of compositions based on plaster: boards, sheets, panels, tiles and similar articles, not ornamented: other. The duty rate will be 6 percent ad valorem. Goods classifiable under subheading 6809.19.0000, HTS, which have originated in the territory of Canada, will be entitled to a 4.8 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director
New York Seaport