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NY 861637


April 1, 1991

CLA-2-44:S:N:N1:230 861637

CATEGORY: CLASSIFICATION

TARIFF NO.: 4411.11.0095; 4411.19.4000

Mr. Grant Nicholls
Canadian Pacific Forest Products Limited
1 Nicholas Street, Suite 528
Ottawa, Ontario K1N 7B7

RE: The tariff classification of hardboard from Canada

Dear Mr. Nicholls:

In your letter dated March 7, 1991, which was received in our office on March 21, 1991, you requested a tariff classification ruling.

The ruling was requested on hardboard or wood fiberboard having a density exceeding 0.8 grams per cubic centimeter. Sample pieces of three kinds of hardboard were submitted. Sample A consists of standard plain hardboard not worked or surface covered. Sample B consists of plain hardboard which has been grooved on the surface. Three samples marked C consist of hardboard which has been finished or surface covered in a variety of ways, such as, painted and embossed, covered with a printed paper, and covered with a printed paper and grooved. All samples have unworked edges and ends.

The applicable subheading for Sample A, the plain standard hardboard, and Sample B, the plain hardboard grooved on the surface, will be 4411.11.0095, Harmonized Tariff Schedule of the United States (HTS), which provides for fiberboard of wood or other ligneous materials, of a density exceeding 0.8 grams per cubic centimeter, not mechanically worked or surface covered. The rate of duty will be 3 percent ad valorem.

The applicable subheading for Samples C, the hardboard which has been surface covered, will be 4411.19.4000, HTS, which provides for fiberboard of wood or other ligneous materials, of a density exceeding 0.8 grams per cubic centimeter, other. The rate of duty will be 6 percent ad valorem.

Goods classifiable under subheading 4411.11.0095, HTS, which have originated in the territory of Canada, will be entitled to a 1.2 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Goods classifiable under subheading 4411.19.4000, HTS, which have originated in the territory of Canada, will be entitled to a 2.4 percent rate of duty under 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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