The tariff classification of wood wall covering treatments from Brazil

N171201 July 11, 2011 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9780 Ms. Esther Freire Indus Parquet 12800 NW South River Dr. Medley, FL 33178 RE: The tariff classification of wood wall covering treatments from Brazil Dear Ms. Freire: In your letter dated June 10, 2011, you requested a tariff classification ruling for four wood wall covering treatments. Samples were submitted for our review and will be retained for reference. The four samples provided are identified by product literature as “Coterie-Sculptured Wall Treatments”. Each consists of multiple squares of wood, preassembled onto an 11-inch by 11-inch “mesh” backing, much like mosaic tile. The “mesh” is not textile, but paper that has been evenly perforated with holes that are approximately 1/2 inch in diameter. Each style is constructed of several cut squares of wood of various species, identified as Angelim Ebony, Tauari, Brazilian Pecan, and Brazilian Oak, assembled in a grid pattern. The squares have equal lengths and widths ranging from 1 3/4 inches to 2 3/4 inches, but vary in thickness, and have surfaces that are split, sanded, or roughly planed wood. The edges of the 11-inch preassembled “sheet” are all straight cut; the wood is not worked with any joinery such as tonguing and grooving or rabbetting. At least one sample is stained, and each is stated to be coated with “high-performance ClearVue ™ Induro ™ Aluminum oxide finish”. Each preassembled sheet is to be glued to the surface to be covered. Because the sheets have uneven surfaces overall, they are not suitable for use as floor coverings. The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation ("GRIs"), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRI will be applied, in the order of their appearance. In the instant case, the goods cannot be classified either by GRI 1 or 2. The preassembled 11-inch-square sheets are made-up items constructed prima facie from materials, i.e., the wood squares and paper backing, classifiable in different headings. The sculptured wall treatments are therefore composite goods within the meaning of General Rule of Interpretation (GRI) 3(b). GRI 3(b) states, in pertinent part: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. In accordance with the Explanatory Notes (ENs) for GRI 3(b), the essential character of an item may be determined by the nature of the material or component, its bulk, quantity, weight, or value, or by the role of a constituent material in relation to the use of the goods. The wood squares impart the essential character of the sheets, as they constitute the greatest weight, value, and visual impact. The paper merely maintains the wood pattern until the sheet can be glued to a surface, and will be completely obscured when the product is in use. While the sheets of wood squares are marketed as wall treatments, there is nothing about the construction of the sheets that dedicates them exclusively for use as building materials. The edges are not continuously shaped for purposes of joining each sheet on a wall. The products could be applied to walls, to furniture, or utilized for other decorative purposes. They therefore cannot be considered “builder’s joinery” of heading 4418. The applicable subheading for the wall covering panels will be 4421.90.9780, HTSUS, which provides for Other articles of wood: Other (than certain enumerated items): Other: Other: Other. The rate of duty will be 3.3 percent 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 the ruling, contact National Import Specialist Laurel Duvall at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division