Tariff classification of a building panel composed of wood particles impregnated with concrete

HQ 082567 March 13, 1990 CLA-2 CO:R:C:G 082567 jlj CATEGORY: Classification TARIFF NO.: 6808.00.0000 Mr. Robert W. Cauley Architectural Products Manager Marino Industries Corporation 400 Metuchen Road P.O. Box 358 South Plainfield, New Jersey 07080 RE: Tariff classification of a building panel composed of wood particles impregnated with concrete Dear Mr. Cauly: You requested a tariff classification for a product known as a Betonyp Building Panel to be imported from Hungary. You submitted a sample of the panel along with your letter. FACTS: You state that the Betonyp Building Panel is made of wood and mineral fibers impregnated by concrete. You add that the wood and mineral fibers comprise 5 percent of the product by weight and 50 percent of the product by volume. However, the sample submitted consists of fine wood particles (instead of wood fibers) and cement. The panels will be used as sheathing for exterior and interior walls, ceilings and floors. ISSUE: What is the classification of the instant panel under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)? -2- LAW AND ANALYSIS: Heading 6808, HTSUSA, provides for panels, boards, tiles, blocks and similar articles of vegetable fiber, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders. The Explanatory Notes for this heading describe the products covered by it as building panels made of vegetable materials agglomerated with mineral binders such as cement. The vegetable materials must retain their own identity in the body of the binder. The Betonyp Building Panel meets the foregoing description. The fine wood particles retain their identity throughout the cement. The product is a panel, which is one of the forms described in the heading, and it is used for building. The instant panel is within the scope of Heading 6808, HTSUSA. HOLDING: The Betonyp Building Panel is classified under subheading 6808.00.00, HTSUSA, which is a duty-free provision. Sincerely, John Durant, Director Commercial Rulings Division 6 cc: A.D., N.Y. Seaport (NIS-230-54) hensley library 082567jlj