United States International Trade Commision Rulings And Harmonized Tariff Schedule
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HQ 082567


March 13, 1990

CLA-2 CO:R:C:G 082567 jlj

CATEGORY: CLASSIFICATION

TARIFF NO.: 6808.00.0000

Mr. Robert W. Cauley
Architectural Products Manager
Marino Industries Corporation
400 Metuchen Road
P.O. Box 358
South Plainfield, New Jersey 07080

RE: Tariff classification of a building panel composed of wood particles impregnated with concrete

Dear Mr. Cauly:

You requested a tariff classification for a product known as a Betonyp Building Panel to be imported from Hungary. You submitted a sample of the panel along with your letter.

FACTS:

You state that the Betonyp Building Panel is made of wood and mineral fibers impregnated by concrete. You add that the wood and mineral fibers comprise 5 percent of the product by weight and 50 percent of the product by volume. However, the sample submitted consists of fine wood particles (instead of wood fibers) and cement. The panels will be used as sheathing for exterior and interior walls, ceilings and floors.

ISSUE:

What is the classification of the instant panel under the Harmonized Tariff Schedule of the United States Annotated

LAW AND ANALYSIS:

Heading 6808, HTSUSA, provides for panels, boards, tiles, blocks and similar articles of vegetable fiber, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders. The Explanatory Notes for this heading describe the products covered by it as building panels made of vegetable materials agglomerated with mineral binders such as cement. The vegetable materials must retain their own identity in the body of the binder.

The Betonyp Building Panel meets the foregoing description. The fine wood particles retain their identity throughout the cement.

The product is a panel, which is one of the forms described in the heading, and it is used for building. The instant panel is within the scope of Heading 6808, HTSUSA.

HOLDING:

The Betonyp Building Panel is classified under subheading 6808.00.00, HTSUSA, which is a duty-free provision.

Sincerely,

John Durant, Director

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