The tariff classification of gypsum fiber board from Spain

NY 894790 May 26, 1994 CLA-2-68:S:N:N3:226 894790 CATEGORY: Classification TARIFF NO.: 6809.11.0000 Mr. Owen Allen Trans-National Trade Management Inc. Suite 1923 205 east 42 Street New York, N.Y. 10017 RE: The tariff classification of gypsum fiber board from Spain Dear Mr. Allen: In your letter dated January 31, 1994, you requested a tariff classification ruling regarding gypsum fiber board from Spain. The sample submitted with your ruling request was sent to our Customs laboratory for analysis. The laboratory indicates that the sample is composed of paper faced gypsum (plaster of Paris) and is reinforced with paper fibers. The applicable subheading for the gypsum fiber board will be 6809.11.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of plaster...boards...faced or reinforced with paper or paperboard only. The duty rate 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