The tariff classification of a magnesium oxide panel from China

N174236 August 17, 2011 CLA-2-68:OT:RR:NC:N2:226 CATEGORY: Classification TARIFF NO.: 6811.82.0000 Mr. Thomas Phillips Interior Products, Inc.2630 Sidney Lanier Dr.Brunswick, GA 31525 RE: The tariff classification of a magnesium oxide panel from China Dear Mr. Phillips: In your letter, dated June 30, 2011, you requested a tariff classification ruling regarding a magnesium oxide panel described as “Foamkore - FR Panel.’’ A sample was submitted with your ruling request. This sample was sent to our Customs and Border Protection Laboratory for analysis. Our laboratory has now completed its analysis. The Foamkore - FR Panel consists of two boards with foam material sandwiched between the boards. The vast majority of the product’s weight is attributed to the boards. In addition, the greater part of the article’s value is attributed to the boards. These boards impart the essential character of the merchandise. In your letter you indicated that the boards of this panel consist of magnesium oxide, magnesium chloride, cellulose, perlite, glass fibers and other components. You stated that the material between the boards is composed of polystyrene foam. Our laboratory has confirmed that the boards consist principally of magnesium oxychloride cement (formed by the reaction of magnesium chloride, magnesium oxide and water). In addition, our laboratory has verified the presence of cellulose and glass fibers in the boards. Thus, the boards are composed of cement reinforced with cellulose and glass fibers. Our laboratory has also verified that the material between the boards consists of polystyrene foam. The applicable subheading for the Foamkore - FR Panel will be 6811.82.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of asbestos-cement, of cellulose fiber-cement or the like: not containing asbestos: other sheets, panels, tiles and similar articles. 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 Jacob Bunin at 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division