The tariff classification of fiberboard ceiling and wall planks from China

N235680 December 20, 2012 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4411.92.4000 Mr. Adrian Boslooper Air Tiger Express (USA) Inc. 149-09 183rd Street Springfield Gardens, NY 11413 RE: The tariff classification of fiberboard ceiling and wall planks from China Dear Mr. Boslooper: In your letter dated October 10, 2012, you requested a tariff classification ruling on behalf of your client, Halstead New England Corporation. The ruling was returned to you for additional information which was resubmitted to this office on November 21, 2012. The ruling was requested on ceiling and wall planks which are identified as “Toptile Woodgrain Ceiling and Wall Planks”. A representative sample and product literature was submitted for our examination. The panels consist of a wood fiberboard laminated on both surfaces with paper layers. The top or face surface consists of a paper layer which has a decorative design printed on it. The bottom or back surface is covered with a balancing paper. The panels are tongued and grooved along the edges and ends.  You state in your letter that the fiberboard is manufactured by the "wet production process” and has a density of 0.88 g/cm3. The marketing materials provided indicate that the “Toptile” product will be imported in Nominal 48” (L) x 5” (W) x 8mm thick planks. The applicable subheading for the fiberboard ceiling and wall planks will be 4411.92.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Fiberboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances: Other: Of a density exceeding 0.8g/cm3: Other: Other: Other. The rate of duty will be 6 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 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, Thomas J. Russo Director National Commodity Specialist Division