The tariff classification of “Techwood” sheets from Taiwan

N189759 November 16, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3921.19.0000 Mr. George Cheng Jaton Corp. 47677 Lakeview Blvd. Fremont, CA 94538 RE: The tariff classification of “Techwood” sheets from Taiwan Dear Mr. Cheng: In your letter dated October 20, 2011, you requested a tariff classification ruling. The product, identified as “Techwood,” is a lightweight building material used as a substitute for wood in cabinets, floors or other applications. The material is composed of cellular phenolic resin with palm fiber fillers. It will be imported in various dimensions. You mention as one example that it will be imported in the form of sheets that measure 4 feet in width, 8 feet in length and ¾ inch in thickness. The applicable subheading for the Techwood, when imported as rectangular sheets that have not been further worked, will be 3921.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics: cellular: of other plastics. The rate of duty will be 6.5 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/. Your inquiry does not provide enough information for us to give a classification ruling on Techwood if imported as sheets that have been further worked, e.g., by processes such as drilling, beveling or grooving, or if imported in forms other than sheets. If you wish a ruling on Techwood imported in any other forms, provide complete information about the dimensions, shapes, type of further working, and function of each piece. Provide samples that show the cross section or demonstrate the type of further working that has been performed. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division