The tariff classification of panels consisting of wood shavings and cement from Canada

NY A84718 June 26, 1996 CLA-2-68:RR:NC:GI:230 A84718 CATEGORY: Classification TARIFF NO.: 6808.00.0000 Mr. Gilberto M. Marxuach Marxuach, S.E. Call Box 2149 Caparra Heights Station San Juan, Puerto Rico 00922-2149 RE: The tariff classification of panels consisting of wood shavings and cement from Canada Dear Mr. Marxuach: In your letter dated June 11, 1996 you requested a tariff classification ruling. The ruling was requested on Durisol panels. A sample section of a panel and product information were submitted. Hardened Durisol is composed of one part wood and 2.5 parts Portland cement by weight. The sample has the appearance of a board made of wood shavings with the cement acting as a binder. The mixture of wood and cement is molded to shape of a rectangular panel with one fluted side. The dimensions of the imported product will be 3-1/4 inches thick by 18 inches wide by up to 70 inches long. Literature states that Durisol products are used as noise barrier panels, traffic barriers, roof panels, wall forms and similar purposes. The applicable tariff provision for the Durisol panels consisting of wood shavings and cement will be 6808.00.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which 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 general rate of duty will be Free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Paul Garretto at 212-466-5779. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division