CLA-2-76:S:N:N1:115 872803
Mr. Marco A. Solis
Interamerican
World Transport Corporation
426 W. Florence Ave.
Inglewood, California 90301
RE: The tariff classification of Aerolam boards from
the United Kingdom.
Dear Mr. Solis:
In your letter dated March 24, 1992, you requested a
tariff classification ruling, on behalf of your client, Ciba-
Geigy Corporation, Anaheim, CA 92807-2018.
The subject articles are described as 8 ft. x 4 ft.
lightweight boards or panels. The boards are available in three
thicknesses, from 1/2 inch to 2 inches. There are two types of
boards:
1. "F-Board" - which has woven glassfibre reinforced
plastic skins and a core of Aeroweb aluminum honeycomb.
2. "M-Board" - which has aluminum skins as well as a core
of Aeroweb aluminum honeycomb.
Both boards are used in industrial applications which
include:
a) Marine - structural or semi-structural bulkheads, cabin
divides, furniture, equipment, lockers, etc.
b) Building - building cladding panels, raised floors,
light-diffusing ceilings, etc.
c) Automotive - tooling and checking fixtures, commercial
vehicle bodies, bus floors, etc.
The boards can have various finishes applied to them after
importation. These finishes range from painting to having
decorative finishes bonded to them, i.e. stainless steel, stone
or wood veneer, plastics, vitreous enamels, etc.
The "F-Board" is considered composite goods, consisting of
different materials or made up of different components. This
item shall be classified as if it consisted of the material or
component which gives it its essential character. In this
instance, the aluminum honeycomb core imparts the essential
character.
The "M-Board" is an all aluminum product with both the
skin and the core comprising aluminum materials.
The applicable subheading for both the "F-Board" and the "M-
Board" will be 7616.90.0080, Harmonized Tariff Schedule of the
United States (HTS), which provides for other articles of
aluminum, other. The rate of duty will be 5.7% ad valorem.
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport