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NY B84879




May 21, 1997

CLA-2-44:RR:NC:2:230 B84879

CATEGORY: CLASSIFICATION

TARIFF NO.: 4412.22.0500; 4412.22.5000; 4412.23.0000; 4412.29.5500; 4412.93.0000; 4412.99.9540

Mr. Mogens Rehm-Brandt
Rehm-Brandt's Design
431 & 439 Main Street
Bennington, VT 05201

RE: The tariff classification of wall, ceiling and flooring panels consisting of veneered particle board or veneered fiberboard from Denmark

Dear Mr. Mogens:

In your letter dated April 30, 1997 you resubmitted your request for a tariff classification ruling.

The ruling was requested on veneered particle board and veneered fiberboard panels for walls, ceilings and floors. The panels will be imported in sizes of 7-7/8 inches wide by 47 inches or 71 inches long. Small sample pieces approximately 2 inches square were submitted. Four of the five samples are 1/4 inch thick and one is 1/2 inch thick. Three of the samples have a wood particle board core and the other two have a wood fiberboard core. Some of the samples have a paper backing; others have a veneer backing. All of the samples have a veneer on the face. The species of wood of the veneer may be mahogany, ash, beech, birch, cherry, maple, oak or pine.

The applicable subheading for the mahogany veneered particle board panels will be 4412.22.0500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for veneered panels and similar laminated wood; with at least one outer ply of nonconiferous wood; with at least one ply of tropical wood specified in subheading note 1 to the chapter; and containing at least one layer of particle board. The rate of duty will be 1.6 percent ad valorem.

The applicable subheading for the mahogany veneered fiberboard panels will be 4412.22.5000, HTSUSA, which provides for veneered panels and similar laminated wood; with at least one outer ply of nonconiferous wood; with at least one ply of tropical wood specified in subheading note 1 to the chapter; other; other. The rate of duty will be 1.6 percent ad valorem.

The applicable subheading for the ash, beech, birch, cherry, maple and oak veneered particle board panels will be 4412.23.0000, HTSUSA, which provides for veneered panels and similar laminated wood; with at least one outer ply of nonconiferous wood; other, containing at least one layer of particle board. The rate of duty will be 1.6 percent ad valorem.

The applicable subheading for the ash, beech, birch, cherry, maple and oak veneered fiberboard panels will be 4412.29.5500, HTSUSA, which provides for veneered panels and similar laminated wood; with at least one outer ply of nonconiferous wood; other; other. The rate of duty will be 1.6 percent ad valorem.

The applicable subheading for the pine veneered particle board panels will be 4412.93.0000, HTSUSA, which provides for veneered panels and similar laminated wood; other, containing at least one layer of particle board. The rate of duty will be 1.6 percent ad valorem.

The applicable subheading for the pine veneered fiberboard panels will be 4412.99.9540, HTSUSA, which provides for veneered panels and similar laminated wood; other; other. The rate of duty will be 1.6 percent ad valorem.

The above subheadings will apply if the veneered panels have a backing of paper or a backing of the same species of veneer as the face ply. If the veneer backing is a different species than the face, a different subheading may apply.

Your inquiry does not provide enough information for us to give a tariff classification for the foil-overlay ceiling board without veneers or for the parquet flooring boards. Your request for a ruling for these products should include a sample of each and a full description of each layer of each product.

This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Paul Garretto at 212-466-5779.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

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