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NY 859550


February 6, 1991

CLA-2-44:S:N:N1:230 859550

CATEGORY: CLASSIFICATION

TARIFF NO.: 4410.10.0020; 4412.21.0000; 9905.00.10

Mr. William J. LeClair
Trans-Border Customs Services, Inc.
One Trans-Border Drive
P.O. Box 800
Champlain, NY 12919

RE: The tariff classification of wall and ceiling planks from Canada

Dear Mr. LeClair:

In your letter dated December 28, 1990, you requested a tariff classification ruling. The ruling was requested on behalf of your client, Les Enterprises Tecnima Inc. of Quebec, Canada.

The merchandise to be classified is a kit composed of decorative wall or ceiling planks and the accessories needed to install them. The kit is packaged in two boxes which are sold together as one retail unit. Each kit contains enough 96 inch by 3-1/4 inch planks and installation accessories to cover approximately 23 square feet of walls or ceilings. Representative samples of the parts of the kit were submitted. The planks are composed of 1/2 inch thick chip wood or wood particle board. They are grooved along both edges and have two grooves on the back. The particle board is finished with wood veneer on both surfaces or with melamine and paint. The wood veneer may be oak, ash or cherry. The installation accessories consist of steel rails, plastic mounting clips and plastic edge and joint finishing pieces. All the parts of the kit are designed to fit together and form composite goods. The essential character is imparted by the wood planks.

The applicable subheading for the decorative wall and ceiling planks covered with melamine or paint will be 4410.10.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for wood particle board. The rate of duty will be 4 percent ad valorem.

The applicable subheading for the decorative wall and ceiling planks finished with wood veneer will be 4412.21.0000, HTS, which provides for plywood, veneered panels, and similar laminated wood; other, with at least one outer ply of nonconiferous wood; containing at least one layer of particle board. The rate of duty will be 4 percent ad valorem.

Articles provided for in subheading 4412.21, HTS, if tongued, grooved, or rabbetted continuously along any edge and of a type used in the construction of walls, ceilings or other parts of buildings, and originating in the territory of Canada, will be entitled to a modified duty of 1.1 cents per kilogram plus 0.9 percent ad valorem under subheading 9905.00.10, HTS, under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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