CLA-2-44:RR:NC:SP:230 I87416

Mr. Stanley Vick
Kuehne & Nagel, Inc.
235 Southfield Parkway
Forest Park, GA 30297

RE: The tariff classification of fiberboard and plastic film from Germany.

Dear Mr. Vick:

In your letter dated October 15, 2002, you requested a tariff classification ruling on behalf of Parador USA, Inc. (Melville, NY). Samples representing two products were submitted for our examination.

The first item, known as “Parador Plan-Protect,” is described as a flooring underlay that provides good transmission noise insulation. The sample is a shrink-wrapped package of 15 plain fiberboard panels, each measuring 790 mm long by 590 mm wide by 5½ mm thick. The panels are said to be made of natural wood fibers. In response to an inquiry by this office, you have advised that the density of the fiberboard is 0.25 gram per cubic centimeter.

The applicable subheading for the “Parador Plan-Protect” will be 4411.91.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for fiberboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances: Other (of a density not exceeding 0.35 g/cm3): Not mechanically worked or surface covered: Other than impregnated with bitumen. The rate of duty will be free.

The second item, known as “Parador Film,” is polyethylene (PE) film used as a moisture barrier in flooring systems. The sample is a large rectangular sheet of clear polyethylene film put up in roll form on a paperboard spool.

The applicable subheading for the “Parador Film” will be 3920.10.0000, HTS, which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: of polymers of ethylene. The rate of duty will be 4.2%. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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 646-733-3035.


Robert B. Swierupski
National Commodity Specialist Division