The tariff classification of acoustic wall panel from China

N337723 February 1, 2024 CLA-2-63:OT:RR:NC:N3: 351 CATEGORY: Classification TARIFF NO.: 6307.90.9891; 9903.88.15 Ms. Borja Gonzalez Porcelanosa SA Ctra. Nacional 340 Km. 54125400 Vila-real Castellon, Spain 12540 RE:  The tariff classification of acoustic wall panel from China Dear Ms. Gonzalez: In your letter dated January 24, 2024, you requested a tariff classification ruling.  In lieu of samples, photographs of an acoustic wall panel were provided with your request. The item is an acoustic wall panel intended to absorb sound with a decorative effect.  The panel consists of three layers: a veneer outer layer, a medium-density fiberboard (MDF) strip middle layer, and a sheet of 100 percent polyester nonwoven dyed black felt inner layer.  The .078 inch-thick veneer is glued to the .469 inch-thick by 1 1/16 inch-wide MDF strip.  The MDF strips are spaced ½ inch between them and stapled onto a .359 inch-thick sheet of polyester felt.  The felt has been cut to size and is not hemmed.  The panel, measuring 23 inches in length by 93 ½ inches in width by ¾ inches in depth, is designed to be mounted to the wall.  The SKU number will be delineated by the wood type (oak or walnut) and wood stain. 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. 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.. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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