The tariff classification of wooden wall panels from China

N261558 February 24, 2015 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4418.90.4650 Mr. Don Zimmerman Wellmade Performance Flooring 26100 SW 95th Avenue Suite 205 Wilsonville, OR 97070 RE: The tariff classification of wooden wall panels from China Dear Mr. Zimmerman: In your letter dated February 2, 2015, you requested a tariff classification ruling. The ruling was requested on wooden wall panels. Two representative samples panels were submitted for our review. The samples will be retained for future reference. The submitted samples are identified as “Wall Cladding Panels”.  The wooden wall panels measure approximately 209mm (W) x 1257mm (L) x 11mm in thickness.  The panels are made of randomly-sized wood strips laminated onto a 5mm-thick high density fiberboard (HDF) sheet.  The wooden strips are of varying thicknesses, and are positioned in a unidirectional, staggered pattern.  The strips are positioned such that they extend beyond one edge and one end of the HDF sheet, leaving a portion of the HDF exposed on the remaining edge and end.  When installed, the extended wood of one panel overlaps the exposed HDF of another, allowing the panels to “interlock”.  You state that the panels will have a clear acrylic/urethane finish with aluminum oxide.   The applicable subheading for the wooden wall panels will be 4418.90.4650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Builders’ joinery and carpentry of wood, Other, Other prefabricated partitions and panels for buildings. The rate of duty will be 3.2 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 LAUREL.DUVALL@CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division