The tariff classification of veneered fiberboard panels from China

N047859 January 9, 2009 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.99.5100 Mr. Douglas J. Rogers Canusa Wood Products Limited 1281 West Georgia St., Suite 203 Vancouver, BC, Canada V6E 3J7 RE: The tariff classification of veneered fiberboard panels from China Dear Mr. Rogers: In your letter dated December 16, 2008 you requested a tariff classification ruling. The ruling was requested on laminated wood panels composed of outer plies of veneer and a core of fiberboard. A representative sample of an “MDF Core Maple” panel was submitted. The sample is a 5.2 mm thick, three layer wood board. The face and back consist of 0.3 mm thick veneers of maple. The core consists of wood fiberboard. The edges, ends and surfaces of the laminated panel are not covered or worked. The panels will be imported in dimensions of 4’ x 8’ and in thicknesses of 5.2 mm, 9 mm, 12 mm, 15 mm and 18 mm. Besides maple, the face and back veneers may consist of other nonconiferous wood species, such as, red oak, cherry, birch, alder, walnut, sapelle, khaya and beech. The three-layer veneered fiberboard construction, as represented by the sample, will be the same in all cases. The applicable subheading for the veneered fiberboard panels, described above, will be 4412.99.5100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Plywood, veneered panels and similar laminated wood: Other (than plywood consisting solely of sheets of wood under 6 mm in thickness): Other (than blockboard, laminboard and battenboard): With at least one outer ply of nonconiferous wood: Other (than with at least one layer of particle board): Other (than plywood). The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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