The tariff classification of surface covered wood fiberboard wall panels and moldings from Spain

NY I88566 December 20, 2002 CLA-2-44:RR:NC:2:230 I88566 CATEGORY: Classification TARIFF NO.: 4411.29.2000; 4411.29.9000 Mr. Stanley Vick Kuehne & Nagel, Inc. 235 Southfield Parkway Forest Park, GA 30297 RE: The tariff classification of surface covered wood fiberboard wall panels and moldings from Spain Dear Mr. Vick: In your letter dated November 21, 2002, on behalf of the importer Faus Group Inc., you requested a tariff classification ruling. The ruling was requested on prefinished wall paneling and matching moldings. A sample section of a wall panel and brochures were submitted. The panel is a plank made of medium density wood fiberboard measuring approximately 3/8” thick by 12” wide. The density of the fiberboard is stated to be between 750 to 770 kilograms per cubic meter. The panel is finished on one surface with a decorative paper which has been printed with an oak grain design. In a telephone conversation, you clarified that the decorative paper was impregnated with a melamine resin and bonded or laminated to the fiberboard under heat and pressure. The panel is tongued and grooved on the edges. In addition, it is worked on the surface with a bead and groove pattern along the tongued edge. According to the brochures, the panels will be imported in lengths of 9’2” and will be finished with various wood grain designs or in a white pearl finish. The matching moldings consist of continuously shaped pieces of wood in various profiles to be used as trim around walls, doors or windows. The profiles include crown, inside corner, outside corner, casing, quarter round, chair rail and wall base patterns. The moldings are made of medium density wood fiberboard with a stated density of between 750 to 770 kilograms per cubic meter. They are finished with the same decorative paper as the wall paneling. According to the brochures, the crown moldings will be imported in lengths of 11’9” and the other moldings will be imported in lengths of 7’10”. The applicable subheading for the prefinished tongued and grooved fiberboard wall panels described above will be 4411.29.2000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for fiberboard of wood of a density exceeding 0.5g/cm³ but not exceeding 0.8g/cm³; other, tongued, grooved or rabbetted continuously along any of its edges and dedicated for use in the construction of walls, ceilings or other parts of buildings; laminated boards bonded in whole or in part, or impregnated, with synthetic resins. The rate of duty will be 1.9 cents per kilogram plus 1.5 percent ad valorem. The applicable subheading for the prefinished fiberboard moldings described above will be 4411.29.9000, HTSUSA, which provides for fiberboard of wood of a density exceeding 0.5g/cm³ but not exceeding 0.8g/cm³, other, other, other. The rate of duty will be 3.9 percent ad valorem. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division