CLA-2-44:OT:RR:NC:2:230
Mr. Ken Skillman
Universal Forest Products
5200 Highway 138
Union City, GA 30291
RE: The tariff classification of wood wall panels from Singapore and plastic repair tape from China
Dear Mr. Skillman:
In your letter, dated March 1, 2016, you requested a binding classification ruling. The ruling was requested for wood wall panels and plastic repair tape. Samples were submitted for our review, and will be returned to you, as requested.
Each of the wood wall panels is constructed of multiple rectangular pieces of wood, of varying dimensions and thicknesses, that have been arranged into a pattern and mounted onto a 3mm-thick plywood backing. The rectangular pieces of wood, which are stained, create a highly textured and decorative surface. A complete panel measures approximately 23.5” (L) x 8” (W), with the edges aligned and the ends cut into a horizontal step shape. The panels are designed to mount on a wall, interlocking along the step cut ends.
You suggest that the panels are classifiable in heading 4418 or 4420, Harmonized Tariff Schedule of the United States (HTSUS). In order to be classifiable in heading 4418, the Explanatory Notes to the the Harmonized System indicate that the product must be a recognizable article utilized in the construction of a building. As they are wall panels that are cut and ready for installation, the products meet this rule. Heading 4420, HTSUS, provides for other ornaments of wood and wooden articles of furniture not falling within Chapter 94, HTSUS. The panels do not meet the terms of this heading. While the panels do have a decorative aspect, they are not ornaments of wood like statuettes or other decorative articles. They are also not articles of furniture. The panels, therefore, are classifiable in heading 4418, HTSUS.
The applicable subheading for the wood wall panels will be 4418.90.4650, HTSUS, which provides for Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Other: Other: Other: Prefabricated partitions and panels for buildings. The rate of duty will be 3.2 percent ad valorem.
The plastic repair tape is a strip measuring 4 inches in width. It is made from 2mm-wide, interwoven plastic strips, and is coated on its face. The tape is coated on the reverse side with adhesive, and the adhesive is overlaid with a plastic release strip.
The applicable subheading for the plastic repair tape will be 3919.10.2055, HTSUS, which provides for Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: In rolls of a width not exceeding 20 cm: Other: Other: Other. The rate of duty will be 5.8 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 https://hts.usitc.gov/current.
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 Laurel Duvall at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division