The tariff classification of Panolite products

N163478 May 27, 2011 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4418.90.4695 Ms. Tammy C. Simoneau Norman G. Jensen, Inc. 395 Caswell Ave. Derby Line, VT 05830-1439 RE: The tariff classification of Panolite products Dear Ms. Simoneau: In your letter dated April 27, 2011, you requested a tariff classification ruling on behalf of your client, Scierie Fernand Rancourt, Inc. The ruling was requested for multiple Panolite products, described herein. Each of the five Panolite products has a similar structure: a panel with a core of honeycomb paper cell sandwiched between two equal layers of rigid wood material. The rigid layers are composed of particleboard, high density fiberboard (HDF), medium density fiberboard (MDF), MDF with melamine layer, or veneered particleboard in thicknesses ranging from 1/8 inch to 3/8 inch. You state that the paper is made from recycled fibers, and that each honeycomb cell is 1/2 inch in diameter. The rigid layers are affixed to the paper core with formaldehyde-free, polyurethane reactive, hot melt glue. The purpose of the paper core is to provide the panel with structural strength while significantly reducing its weight. You indicate that the complete panels are available in thicknesses ranging from 1/2 inch to 2 1/2 inches, and that the panels’ uses include furniture, shelves, doors, cabinets, and architectural millwork. The Harmonized Commodity Description and Coding System Explanatory Notes (EN’s) constitute the official interpretation of the Harmonized System at the international level (for the 4-digit headings and the 6-digit subheadings) and facilitate classification under the Harmonized Tariff Schedule of the United States (HTSUS) by offering guidance in understanding the scope of the headings and the General Rules of Interpretation. While neither legally binding nor dispositive of classification issues, the ENs provide commentary on the scope of each heading of the HTSUS, and are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989). The EN’s for Heading 4418, HTSUS, specifically include “cellular wood panels”. Headquarters ruling 964683, dated August 5, 2002, provides guidance in the definition of “cellular wood panels”. The ruling indicates that “the essence of the phrase “cellular wood panel”…is wood panels that have one or more multiple “cells”.” It also revisits the language of the Tariff Schedule of the United States (TSUS), which identified cellular panels as “rigid assemblies bonded together with adhesive substances with both sides or faces consisting of veneer, plywood, lumber, wood-veneer panels, hardboard, wood particle board or other board composed of vegetable fibers, and with a core of hollow, honeycomb, or sponge-like construction....” The Panolite products, which consist of rigid wood assemblies bonded with adhesive to a honeycomb-structured paper core, constitute “cellular wood panels”. The applicable subheading for the Panolite products will be 4418.90.4695, HTSUS, which provides for Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Other: Other: Other: Other. The rate of duty will be 3.2% ad valorem. 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 this ruling, contact National Import Specialist Laurel Duvall at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division