The tariff classification of veneered fiberboard panels from China

N122732 September 22, 2010 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.99.5100 Mr. Andrew Bean 827 Opal Street San Diego, CA 92109 RE: The tariff classification of veneered fiberboard panels from China Dear Mr. Bean: On September 9, 2010, you electronically requested a tariff classification ruling. The ruling was requested on two laminated wood panels composed of outer plies of veneer and a core of fiberboard. You describe the products as 4’(W) x 8’(L) x 5.2mm(T) panels consisting of three layers. The face and back layers are 0.3mm thick veneers of Red Oak or White Birch. The panel core is composed of medium density fiberboard. You do not indicate if the edges, ends, or surface of the laminated panel are covered or otherwise worked. The applicable subheading for the veneered fiberboard panels, described above, will be 4412.99.5100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Plywood, veneered panels and similar laminated wood: Other (than plywood consisting solely of sheets of wood under 6 mm in thickness): Other (than blockboard, laminboard and battenboard): With at least one outer ply of nonconiferous wood: Other (than with at least one layer of particle board): Other (than plywood). The rate of duty will be free. 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 Laurel Duvall at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division