The tariff classification of ceiling panels from Germany

N267672 September 3, 2015 CLA-2-2:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4418.90.4650 Ms. Becky Watkins Geo. S. Bush & Co., Inc. P.O. Box 8829 Portland, OR 97208-8829 RE: The tariff classification of ceiling panels from Germany Dear Ms. Watkins: In your letter, dated August 6, 2015, you requested a tariff classification ruling on behalf of your client, 9 Wood, Inc. The request regards the classification of ceiling panels. A representative sample and technical specifications were submitted for our review. The sample will be retained for reference. The sample is a multilayered panel measuring 7.25 inches (W) by 4 to 8 feet (L) by 0.75 inches in thickness. The panel is constructed of a wood veneer, measuring 1mm in thickness, laminated onto a base of medium density fiberboard (MDF). The veneer, which you state may consist of linden, maple, cherry, or walnut wood, is regularly perforated on its entire surface with 0.5mm-diameter holes at 2.5mm intervals. The MDF base is also regularly perforated with 5mm-diameter holes at 2mm intervals. There is a margin of approximately ¾ inch in width around the edge of the panel that is solid, i.e., not perforated. The back of the panel is surface covered with a polyester-based textile, which covers the perforation openings and has sound-absorption properties. Covering the textile is a layer of kraft paper that is perforated in an identical pattern to the MDF. The edges and ends of the panel are edge-banded with maple veneer strips. The general construction of the panel is a veneer affixed to a base, and, as such, meets the definition of a veneered panel. Note 4 to Chapter 44, Harmonized Tariff Schedule of the United States (HTSUS), permits the perforations, and Additional U.S. Note 1(c) allows the textile surface covering, in a panel of heading 4412, HTSUS. The edge-banding, however, precludes classification in heading 4412, as it renders a complete article that is more specifically classified in another heading. The Explanatory Notes to heading 4418, HTSUS, provide that goods classified therein must be recognizable articles utilized in the construction of a building. Because the instant article is a complete ceiling panel, it qualifies for classification in heading 4418, HTSUS. The applicable subheading for the ceiling panels will be 4418.90.4650, HTSUS, which provides for Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Other: 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