The tariff classification of three OctoTerra Decorative Panels from Portugal and Spain

N254426 July 11, 2014 CLA-244:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 4421.90.9780; 7907.00.6000 Ms. Barbara M. Carman BCB International Inc. 1010 Niagara Street Buffalo, NY 14213-1501 RE: The tariff classification of three OctoTerra Decorative Panels from Portugal and Spain Dear Ms. Carman: In your letter dated June 10, 2014, you requested a tariff classification ruling on behalf of your client, Octopus Products Ltd. Representative samples for three OctoTerra panels were submitted for our examination. The samples submitted are as follows: The PL4-004 and PL4-009 panels are non-structural decorative items used as ceiling elements, furniture components, displays and wall cladding. These panels are constructed in Portugal and will be imported in sheets measuring approximately 600 mm x 24440 mm. Both of the products consist of natural oak (Quercus Rubra) tiles of varying thickness which are secured with contact adhesive in stacked rows onto a 12 mm thick MDF (Medium Density Fiberboard) backer board. The panels are rectangular and without a worked or formed edge. However, the tiles are sequenced along the MDF backer board edges to allow the random pattern to continue from panel to panel resulting in the panels fitting together like a puzzle. The natural oak block tiles are not surface treated or stained and remain in their natural state on the completed panel and any color variance in tiles is natural. The finished panel thickness varied slightly from plus or minus 45 mm. The varying random thickness of the oak tiles creates the decorative effect. The natural oak tiles used in the construction of PL4-004 are approximately 4 cm wide with random varying lengths. The natural oak tiles used in the construction of PL4-009 are approximately 10 cm wide with varying lengths. The PL.MET-007panel is a non-structural decorative item used as ceiling elements, furniture components, displays and wall cladding. The panel is constructed in Portugal and will be imported in sheets measuring approximately 600 mm x 24440 mm. The PL.MET-007 consists of metal faced MDF tiles of varying thicknesses which are secured with contact adhesives and are stacked in rows onto a 12 mm thick MDF backer board. The panels are rectangular and without a worked or formed edge, however the tiles are sequenced along the MDF backer board edges to allow the random pattern to continue from panel to panel resulting in the panels fitting together like a puzzle. The metal faced MDF tiles are faced with recycled zinc metal between 0.4 mm and 0.8 mm thick. The zinc is glued onto the MDF blocks with contact adhesive resulting in tiles of random thicknesses of plus or minus 1.5 mm, a width of 4 cm, with random varying lengths. Once the tiles are glued to the MDF backer board, the finished panel thickness is plus or minus 25mm. Neither the metal tiles nor the finished panel are coated or surface treated. The varying thickness of the zinc tiles creates the decorative effect. The applicable subheading for the PL4-004 and PL4-009 will be 4421.90.9780, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of wood: Other: Other: Other: Other. The rate of duty will be 3.3 percent ad valorem. The applicable subheading for the PL.MET-007 will be 7907.00.6000, HTSUS, which provides for other articles of zinc, other. The rate of duty will be 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 Albert Gamble at Albert.Gamble @cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division