The tariff classification of veneered fiberboard from England

N004816 January 22, 2007 CLA-2-44:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.29.5600 Mr. P. W. Brading Neat Concepts Limited F25, Hastingwood Trading Estate Harbet Road London N18 3HU RE: The tariff classification of veneered fiberboard from England Dear Mr. Brading: In your letter dated December 11, 2006 you requested a tariff classification ruling. The ruling was requested on laminated wood panels identified as Veneered Neatmatch. Representative 9 mm thick samples of Veneered Neatmatch Maple and Veneered Neatmatch Oak were submitted. The samples have the same construction, but different face layers. Veneered Neatmatch consists of a core of medium density fiberboard (MDF) faced and backed with thin wood veneer. The face is continuously and repetitively grooved (with a decorative double “V” groove and bead profile) lengthwise down the surface. Prior to being veneered and grooved, channels (having a depth and a width a little greater than the dimensions of the decorative profile) were cut lengthwise down the surface of the MDF. Strips of maple or oak, approximately 3 mm - 4 mm thick, were inserted into the channels. A matching veneer (0.3 mm – 0.6 mm thick) of maple or oak was laminated onto the surface of the MDF, covering the strips. The decorative grooves were then machined through the veneer into the strips. The additional veneer strips achieve a uniform veneered face for the Neatmatch panel, which is grooved deeper than the face veneer. The back of the Veneered Neatmatch panel is laminated with a thin (under 0.5 mm) wood veneer of a species of wood different than the face. We assume it is not a tropical wood listed in subheading note 1 of chapter 44 of the Harmonized Tariff Schedule. The applicable subheading for the Veneered Neatmatch Maple and the Veneered Neatmatch Oak, described above, will be 4412.29.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Plywood, veneered panels and similar laminated wood: Other, with at least one outer ply of nonconiferous wood: Other (than with at least one ply of tropical wood specified in subheading note 1): Other (than plywood). The rate of duty will be free. 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 U.S. Customs and Border Protection (CBP) 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 CBP. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is in the process of being amended to reflect changes recommended by the World Customs Organization. The amendments are expected to affect the classification of your merchandise. On January 4, 2007, Presidential Proclamation 8097 containing these changes was published in the Federal Register. See 72 FR 453, Volume 72, No. 2. The proclaimed changes are effective for goods entered or withdrawn from warehouse for consumption on or after February 3, 2007. Once those changes are in effect, it is anticipated that your merchandise will be classified in 4412.99.5100 HTSUS. 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