The tariff classification of an acoustic wall panel from China

N333314 June 13, 2023 CLA-2-63:OT:RR:NC:N3: 351 CATEGORY: Classification TARIFF NO.: 6307.90.9891; 9903.88.15 Ms. Eva Labarda Canusa Wood Products Ltd 1281 West Georgia Street, Suite 500Vancouver, British Columbia V6E 3J7Canada   RE: The tariff classification of an acoustic wall panel from China Dear Ms. Labarda: In your letter dated June 2, 2023, you requested a tariff classification ruling.  A sample of the product was provided to this office and will be retained for training purposes. The sample is an acoustic wall panel intended to absorb sound with a decorative effect.  The panel consists of three layers: a veneer outer layer coated with ultraviolet (UV), a medium-density fiberboard (MDF) strip middle layer, and a sheet of 100 percent polyethylene terephthalate (PET) nonwoven dyed black felt inner layer.  The .019 inch-thick veneer is glued to the ½ inch-thick by 1 inch-wide MDF strip.  The MDF strips are spaced ½ inches between them and stapled onto a ½ inch-thick sheet of PET felt.  The felt has been cut to size and is not hemmed.  You state the thickness of the felt gives the panel its acoustic properties and can be mounted to the wall.  The panel is available in two different sizes:  21 ¾ inches square by 1 inch in depth and 20 ¾ inches in width by 1inch in depth by 102 ½ inches in length. The delineation of the panel will be the description of the wood veneer. The acoustic wall panel is a composite good consisting of a made-up textile fabric (heading 6307) and MDF (chapter 44). General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order.  Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3.  GRI 3(a) states that the heading which provides the most specific description shall be preferred to headings providing a more general description.  However, when two or more headings refer to part only of the items in a composite good, those headings are to be regarded as equally specific in relation to the goods, even if one of them gives a more complete or precise description of the good.  As such, they are regarded as equally specific and classification of the composite good is to be determined by GRI 3(b) or GRI 3(c).  GRI 3(b) states in part that composite goods, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character.  In this case, we find the essential character of the acoustic wall panel to be the textile fabric which provides the acoustic properties due to the thickness of the felt. The applicable subheading for the “Acoustic Wall Panel,” will be 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.”  The rate of duty will be 7 percent ad valorem.     Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9891, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 at https://hts.usitc.gov/current This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kristine Dodge at kristine.dodge@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division