The tariff classification of high density fiberboard drill backer material from Germany

NY 812470 July 26, 1995 CLA-2-44:S:N:N3:230 812470 CATEGORY: Classification TARIFF NO.: 4411.11.0095 Ms. Tammy L. Wason Northern Laminate Sales 11 Industrial Way Atkinson, NH 03811 RE: The tariff classification of high density fiberboard drill backer material from Germany Dear Ms. Wason: In your letter dated June 28, 1995 you requested a tariff classification ruling. The ruling was requested on wood fiberboard sheets to be used as drill backer material. Drill backer material prevents the drill bit from going into the metal base of the drill. After drilling the drill backer material is discarded. Sample pieces of the material were submitted. They consist of glossy light brown boards approximately 2.5 mm thick made of HDF Homadur fiberboard. The density is stated to be greater than 900 KG/M3. A description of the manufacturing process states that the product is made from woodpulp which is derived from a controlled mixture of raw timber and dried chips. The applicable subheading for the high density wood fiberboard will be 4411.11.0095, Harmonized Tariff Schedule of the United States (HTS), which provides for fiberboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances; fiberboard of a density exceeding 0.8g/cm3; not mechanically worked or surface covered; other. The rate of duty will be 2.4 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport