Mr. Michael E. Breyman
Kuehne & Nagel, Inc.
1840 Airport Exchange Blvd.
Erlanger, KY 41018
RE: The tariff classification of an acoustical ceiling panel
Dear Mr. Breyman:
In your letter dated May 9, 1996, you requested a tariff classification ruling, on behalf of your client, Tectum, Inc., Newark, OH.
The subject item is the Mikropor M Metal acoustic ceiling panel which has a perforated surface and is covered with a concealing membrane. The size of the panel is approximately 10 1/2" by 12". It is used to make a suspended ceiling. The panel is mountable and made of galvanized steel.
The applicable subheading for the acoustic ceiling panel will be 7326.90.8585, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The duty rate will be 4.6% ad valorem.
Consideration was given to classifying this product under subheading 7308.90.9590, HTS, as you have suggested. However, the panels do not meet the exemplars to the Explanatory Notes of heading 7308.
This ruling is being issued under the provisions of Part 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.
Roger J. Silvestri