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HQ 085913


January 8, 1990

CLA-2 CO:R:C:G 085913 JLJ 825656

CATEGORY: CLASSIFICATION

TARIFF NO: 4411.19.3000

Mr. L. R. Haan, President
Plywood Panels Inc.
P.O. Box 15435
New Orleans, Louisiana 70175-5435

RE: Tileboard (Face Finished Wood Hardboard Panels Which Look Like Ceramic Tile); New York Ruling Letter 825656 Modified.

Dear Mr. Haan:

You requested a tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for certain face-finished hardboard panels imported from Brazil. Three samples of the instant merchandise were submitted along with your letter.

FACTS:

The instant samples are face-finished wood hardboard panels with a density of approximately 1.05 grams per cubic centimeter. All three samples are face-finished with a hard durable surface, a water resistant coating which makes the panels look like ceramic or marble. Two of the samples have a groove pattern embossed or cut into the face surface which gives the panels the appearance of individual tiles. One has no groove pattern cut into it, just a plain unmarked water- resistant coating.

All three panels have been continuously worked along their long edges with what appears to be a bullnose. The panels will be used as a surface material in the construction of walls and ceilings. You state that these panels will be imported in dimensions of 4 feet by 8 feet, with a thickness of 1/8 inch.

ISSUE:

Does the instant merchandise constitute "tileboard" for HTSUSA purposes?

LAW AND ANALYSIS:

Subheading 4411.19.3000, HTSUSA, covers:

Fiberboard of wood or other ligneous materials whether or not bonded with resins or other substances:

Fiberboard of a density exceeding 0.8 grams/cubic centimeter:

Other:

Other:

Tileboard which has been continuously worked along any of its edges and is dedicated for use in the construction of walls, ceilings or other parts of buildings.

The question is whether the instant merchandise is tileboard for tariff purposes or not. The Explanatory Notes shed no light upon this matter. They merely state that Heading 4911 covers certain types of fiberboard and that hardboard is one of the three main categories of fiberboard. Hardboard is defined in the Notes as follows:

Board of density exceeding 0.8 grams/cubic centimeter (known in some countries as "hardboard"). These boards are used mainly for walls, ceilings and floors, in the door and furniture industries and also as a structural material for various building applications.

We consulted with the American Hardboard Association (AHA) of Palatine, Illinois, as to the industry's understanding of "tileboard." A representative of that organization stated that the essence of tileboard is the type of hard, durable, and water-resistant coating or finishing applied to the fiberboard to give it a ceramic-like or marble-like look. Inasmuch as all three of the instant hardboard panels are face-finished with a hard, durable, water-resistant material to give them a ceramic or marble look, they are within the category considered by the industry to be "tileboard."

HOLDING:

The three instant panels are classified under the provision for tileboard in subheading 4411.19.3000, HTSUSA, which is a duty-free provision. New York Ruling Letter 825656 is modified as indicated above.

Sincerely,


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