The tariff classification of flexible balsa wood core panels

N204307 March 9, 2012 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9780 Mr. David J. Lee I-Core Composites, LLC 802 23rd Street SW P.O. Box 1675 Cullman, AL 35056-1675 RE: The tariff classification of flexible balsa wood core panels Dear Mr. Lee: In your letter, dated December 27, 2011, you requested a tariff classification ruling. The ruling was returned to you for additional information, which was resubmitted to this office on February 14, 2012. The ruling was requested for flexible balsa wood core panels, which you state are recognized in industry as “Balsa Core”. Several samples of varying thicknesses and surface treatments were submitted for our review and will be retained for reference. Because the samples are all constructed in a like manner with variations that do not impact classification, only one sample will be described herein. The sample is a flexible panel constructed of balsa wood (Ochroma lagopus), which is a tropical wood identified in Subheading Note 2 to Chapter 44, Harmonized Tariff Schedule of the United States (HTSUS). Because Subheading Notes are implemented at the international level, all countries should regard balsa as a tropical wood. The sample measures 7/16” thick, and is composed of several 1”-wide by 2 1/8”-long blocks of wood. You state that the panels are cut, or sliced, in precise thicknesses, from an “industrial block” which is constructed of many blocks of wood of varying sizes that have been glued together under pressure. The panel slice is then cut into the 1” x 2 1/8” blocks. The blocks are aligned edge to edge and fused with adhesive to a fiberglass, net-like scrim, much like mosaic tiles. The scrim binds the blocks together so that they form a continuous 24-inch-wide by 48-inch-long panel while laid flat. The block and scrim construction also allows the panel to be shaped and conformed to contours. You note that the panels may be grooved on their faces, e.g., in a grid pattern, and/or drilled or perforated in order to facilitate resin flow in closed molding applications. The panels may also be coated with a sealer or primed. You state that the panels are utilized in military, architectural, marine, energy, and transportation applications, and add that the panels are “used to create stiffness, strength, and impact resistance when laminated into composite structures.” You suggest that the panels are classifiable under subheading 4418.90., HTSUS. Heading 4418 covers articles of builders’ joinery and carpentry, which are defined in the Explanatory Notes to the Harmonized System as “woodwork…used in the construction of any kind of building, etc., in the form of assembled goods or as recognizable unassembled pieces…” The instant panels have applications beyond building construction, and are not in the form of recognizable construction pieces. They are instead, in the 24-inch by 48-inch panel state, materials without a dedicated purpose. Classification in Heading 4418 is therefore precluded. The applicable subheading for the balsa wood core panels will be 4421.90.9780, HTSUS, which provides for Other articles of wood: Other: Other: Other: Other. The rate of duty will be 3.3% 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 may be provided with entry documents for this merchandise. If you have any questions regarding this ruling, contact National Import Specialist Laurel Duvall at (646) 733-3035. Sincerely, Thomas J. Russo Director National Commodity Specialist Division