CLA-2-44:OT:RR:NC:N2:230
Ms. Donna L. Bade, Esq.
Sandler, Travis & Rosenberg, P.A.
225 W. Washington Street
Suite 1550
Chicago, IL 60606
RE: The tariff classification of Veneered Particle Board Ceiling Tiles from China
Dear Ms. Bade:
In your letter dated October 24, 2008, on behalf of Armstrong World Industries, Inc., you requested a tariff classification ruling. The four samples which you submitted were examined and disposed of.
The products to be classified are veneer laminated particle board ceiling tiles. The substrate is a particle board known as FR Duraflake. The veneers used to laminate the particle board are approximately 0.185 inch thick and made of bamboo, beech, maple, dark and light cherry or walnut. The finish is a clear or tinted, semigloss coating. In the condition as imported, the ceiling tiles measure 24 inches x 24 inches x ¾ inch.
According to your description and the submitted samples, there are two basic styles of ceiling panels: (1) The Tegular style, which has a strip insert (spline) of medium density fiberboard used for installation; the spline lies on top of the ceiling grid. There are four splines in all, one in each edge of the square tile. (2) The Vector style, which has no spline, has one side of the panel larger than the other in order to rest on the ceiling grid. In addition, two of the edges have a complex groove running along the length, that is, a groove composed of two cuts, one 5 mm wide and the second and deeper cut 2.5 mm wide. Both styles may come as a solid surface tile or may have drilled perforations, in a square pattern, covering the entire surface of the tile to act as acoustical ceiling panels. The edges of the panels are worked as explained above, and in addition, they are banded with glued-on veneers. Both top and bottom of the panels are surface finished. Armstrong will be importing the subject panels for sale as ceiling tiles.
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRI will be applied, in the order of their appearance.
Chapter 44, Note 4 states as follows:
Products of heading 44.10, 44.11 or 44.12 may be worked to form the shapes provided for in respect of the goods of heading 44.09, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation provided it does not give them the character of articles of other headings.
Chapter 44, Note 3 states as follows:
Headings 4414 to 4421 apply to articles of the respective descriptions of particle board or similar board, fiberboard, laminated wood or densified wood as they apply to such articles of wood.
Based on the construction and composition of the subject panels, headings 4410, 4412, and 4418, HTSUS, are competing provisions for tariff classification purposes.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level (for the 4 digit headings and the 6 digit subheadings) and facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the General Rules of Interpretation. While neither legally binding nor dispositive of classification issues, the ENs provide commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989).
The ENs to heading 44.10 state as follow:
The heading does not cover:
(b) Veneered particle board and similar board (for example, oriented strand board and waferboard), whether or not with holes running internally from end to end (heading 4412).
Thus, the subject panels are excluded from heading 4410, HTSUS.
The ENs to heading 44.12 state as follow:
The products of this heading remain classified herein whether or not they have been worked to form the shapes provided for in respect of the goods of heading 44.09, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular and whether or not they have been worked at the surface, the edge or the end, or coated or covered (e.g., with textile fabric, plastics, paint, paper or metal) or submitted to any other operation, provided these operations do not thereby give such products the essential character of articles of other headings.
Thus, Note 4 to Chapter 44 and the ENs to heading 44.12 indicate that products of heading 4412 may be worked, for example tongued, grooved, rebated, etc. and coated or covered. You have suggested that the subject ceiling tiles should be classified under heading 4412, HTSUS, and in support of your position, you offer the ENs definition of the term “veneered panels.”
We find that the subject ceiling tiles have been submitted to “other operations,” which remove them from heading 4412, HTSUS, by giving them the essential character of articles of other headings. Note 4 to Chapter 44 and the ENs to heading 44.12 do not create an unrestricted provision. The limit is created by the type and extent of working done to the goods.
The ENs to heading 44.18 state as follow:
This heading applies to woodwork, including that of wood marquetry or inlaid wood, used in the construction of any kind of building, etc., in the form of assembled goods or as recognisable unassembled pieces (e.g., prepared with tenons, mortises, dovetails or other similar joints for assembly), whether or not with their metal fittings such as hinges, locks, etc.
In the condition as imported, the subject ceiling panels have been fitted on all four edges with MDF splines, or prepared with complex grooves on all four edges. In addition, all the edges have been banded with veneer strips, which enclose and conceal the particle board core. These “other operations” render the ceiling tile panels classifiable as builders’ joinery and carpentry of wood under heading 4418, HTSUS.
The applicable subheading for the veneered particle board ceiling tiles will be 4418.90.4650, HTSUS, which provides for builders’ joinery and carpentry of wood, other, other prefabricated partitions and panels for buildings. The rate of duty will be 3.2 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division