The tariff classification of veneered particle board and fiberboard from Spain.

NY G88799 April 12, 2001 CLA-2-44:RR:NC:SP:230 G88799 CATEGORY: Classification TARIFF NO.: 4412.22.0500; 4412.23.0000; 4412.22.5000; 4412.29.5500 Mr. Michael D. Caruso Blanket Woods, Inc. 9650 Strickland Road, Suite 103-143 Raleigh, NC 27615 RE: The tariff classification of veneered particle board and fiberboard from Spain. Dear Mr. Caruso: In your letter dated March 26, 2001, you requested a tariff classification ruling. Samples representing two kinds of laminated wood panels were submitted for our review. All will be imported in 4’ x 8’ or 4’ x 10’ sheets, primarily for use in the manufacture of kitchen cabinets, store fixtures, commercial wall paneling, furniture and commercial case goods. The samples of the first kind are sheets of particle board (18 mm thick) having a ply of hardwood veneer laminated to each side. Although the submitted samples have either birch or maple veneer, you state that various other hardwood species will also be used, including cherry, ash, mahogany, walnut, beech, red oak, white oak, etc. Based on the samples, it appears that each particular version of the product will feature the same species of veneer on both sides. The applicable subheading for the particle board panels with mahogany (or other tropical wood) veneer will be 4412.22.0500, Harmonized Tariff Schedule of the United States (HTS), which provides for other veneered panels and similar laminated wood, with at least one outer ply of nonconiferous wood: with at least one ply of tropical wood specified in subheading note 1 to this chapter: containing at least one layer of particle board. The rate of duty will be free. The applicable subheading for the particle board panels with non-tropical hardwood veneer (e.g., any of the woods listed above, other than mahogany) will be 4412.23.0000, HTS, which provides for other veneered panels and similar laminated wood, with at least one outer ply of nonconiferous wood, containing at least one layer of particle board. The rate of duty will be free.  The samples of the second kind are sheets of medium density fiberboard (MDF), either about 3 mm or 5 mm in thickness, having a ply of hardwood veneer laminated to each side. The veneers on the respective submitted samples are identified as sapelli, red oak and maple. Again, other hardwood species may be present on the imported product, but it appears that in each particular instance both sides will be the same. The applicable subheading for the MDF panels with sapelli (or other tropical wood) veneer will be 4412.22.5000, HTS, which provides for other veneered panels and similar laminated wood, with at least one outer ply of nonconiferous wood: with at least one ply of tropical wood specified in subheading note 1 to this chapter. The rate of duty will be free. The applicable subheading for the MDF panels with non-tropical hardwood veneer will be 4412.29.5500, HTS, which provides for other veneered panels and similar laminated wood, with at least one outer ply of nonconiferous wood. The rate of duty will be free. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated therein, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service. 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 Paul Garretto at 212-637-7009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division