The tariff classification of a laminated MDF panel and a polypropylene foam sheet from Canada

NY J89000 October 31, 2003 CLA-2-44:RR:NC:2:230 J89000 CATEGORY: Classification TARIFF NO.: 4411.29.2000; 3921.19.0000 Mr. Mike Daly Livingston International Trade Services Inc. 100 Walnut Street Champlain, NY 12919 RE: The tariff classification of a laminated MDF panel and a polypropylene foam sheet from Canada Dear Mr. Daly: In your letter dated September 29, 2003, on behalf of your client, Uniboard Surfaces Inc., you resubmitted your request for a tariff classification ruling. The ruling was requested on a medium density fiberboard (MDF) panel and on a polypropylene foam sheet. Representative samples, descriptive literature and a specification sheet were previously submitted. The MDF panel consists of a board approximately 6-1/2” wide and 3/8” thick. The length of the board will vary. It is made of wood fiberboard having a density of 700 +20/-10 kg/m³. The top surface is laminated with a melamine resin saturated paper printed with a wood grain design. A synthetic EVA (ethylene/vinyl/acetate copolymers) hot melt glue is used to laminate the paper to the board. The board is continuously tongued and grooved along the edges. The tongued edge is wider along the top surface than on the bottom surface. When two boards are placed together, the space remaining along the top surface forms a groove running lengthwise along the face of the boards. A brochure from the manufacturer (stated to be Classen of Germany) shows the product being used as wall paneling in various rooms. The polypropylene foam sheet is a rectangular sheet with specified dimensions of 1.5 mm thick x 1211 mm x 187 mm. The sheet will be affixed to wall or floor coverings for use as a sound barrier. The polypropylene foam sheet is stated to be manufactured in the United States. The applicable subheading for the laminated MDF panel will be 4411.29.2000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for fiberboard of wood or other ligneous materials, of a density exceeding 0.5 g/cm³ but not exceeding 0.8 g/ cm³; tongued, grooved or rabbetted continuously along any of its edges and dedicated for use in the construction of walls, ceilings or other parts of buildings; laminated boards bonded in whole or in part, or impregnated, with synthetic resins. The rate of duty will be 1.9 cents per kilogram plus 1.5 percent ad valorem. The applicable subheading for the polypropylene foam sheet will be 3921.19.0000, HTSUSA, which provides for other plates, sheets, film, foil and strip, of plastics, cellular, other. The rate of duty will be 6.5 percent ad valorem. Subheading 9801.00.10, HTSUS, provides for the duty free treatment of products of the United States that are exported and returned without having been advanced in value or improved in condition while abroad. Articles satisfying the above conditions may be afforded duty free treatment, if the documentary requirements of section 10.1, Customs Regulations (19 C.F.R. 10.1) are met. 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 the ruling letter, 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 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division