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July 20, 1999

CLA-2-44:RR:NC:2:230 E84114

CATEGORY: CLASSIFICATION

TARIFF NO.: 4411.19.4000

Mr. William F. Monck
Interboard International Corporation
Suite 1601
780 Third Ave.
New York, NY 10017

RE: The tariff classification of fiberboard composite panels from Brazil

Dear Mr. Monck:

In your letter dated June 18, 1999 you requested a tariff classification ruling.

The ruling was requested on two fiberboard composite panels referred to as Painelplac UV and Painelplac FF. A sample section of each panel was submitted.

The composite panels each consist of three layers of fiberboard glued and pressed together. The core is wood fiberboard insulation board with a density of approximately 0.255 gram per cubic centimeter. The faces are 3 mm thick hardboard with a density of approximately 1.00 gram per cubic centimeter. The Painelplac UV is finished on both surfaces with paint or print. The Painelplac FF is finished on both surfaces with a melamine impregnated paper laminate. The panels are 15 mm thick and are imported in sizes of 4 by 8 feet and 6 by 9 feet. The edges and ends are unfinished and unworked. The panels will be used as building panels and in manufacturing kitchen cabinets and furniture.

The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN) provide a commentary on the scope of each heading in the Harmonized Tariff System. The EN for heading 4411 state, in part, that fiberboard may consist of a single sheet or of several sheets bonded together.

The composite panels consisting of three layers of fiberboard may be classified in heading 4411. The appropriate subheading within heading 4411 depends on the density of the board. Since the composite panels consist of fiberboard sheets of different densities, the classification will be according to the density of the sheets that give the panels their essential character. The essential character of these composite panels is imparted by the face layers. The hardboard faces make the panels suitable for use as building panels and for making cabinets and other furniture. The insulating core layer provides a subsidiary function.

The applicable subheading for the Painelplac UV and Painelplac FF composite panels will be 4411.19.4000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for fiberboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances; fiberboard of a density exceeding 0.8 grams per cubic centimeter; other (than not mechanically worked or surface covered); other (than not surface covered); other (than tileboard). The duty rate will be 6 percent ad valorem.

Presently the Generalized System of Preferences (GSP) has expired. However, articles which are classifiable under subheading 4411.19.4000, HTSUSA, which are products of Brazil are entitled to duty free treatment under the GSP upon compliance with all applicable regulations, if the GSP is renewed.

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 212-637-7009.

Sincerely,

Robert B. Swierupski

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