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NY F83031




March 3, 2000

CLA-2-44:RR:NC:2:230 F83031

CATEGORY: CLASSIFICATION

TARIFF NO.: 4411.21.0005; 4411.29.3000

Mr. Philip Brading
Neat Concepts Limited
F25, Hastingwood Trading Estate
Harbet Road, Edmonton
London N18 3LP England

RE: The tariff classification of surface worked wood fiberboard, fiberboard perforated with various shapes and tongued and grooved fiberboard panels from England

Dear Mr. Brading:

In your letter dated February 10, 2000 you resubmitted your request for a tariff classification ruling.

The classification was requested for three wood fiberboard products. A fourth product was ruled on in ruling NY F81578 dated February 2, 2000.

The products are referred to as Neatform, Neatmatch and Neatrout. Small sample sections of each product and product brochures were previously submitted. The products are made from Medite medium density fiberboard. The specific density of the products is 0.72 grams per cubic centimeter.

Neatform is a fiberboard panel that is deeply and repetitively grooved on one surface. The sample is approximately 1/4 inch thick and has a 3/16” deep x 1/16” wide groove cut down the length every 1/4 inch across the panel. The grooves allow the board to be bent into various shapes. Standard Neatform panels are sold in sizes of 6mm thick and 2440 x 1220 mm (2440 mm long grooves) or 1220 x 2440 mm (1220 mm long grooves). The edges and ends are not worked. Neatform may be used to make anything that requires a bent shape.

Neatmatch is a nonbendable fiberboard panel that has a decorative surface profile. The sample is approximately 3/8 inch thick and has a V-groove plus a bead plus another V-groove combination continuously running down the length at spaced intervals on the surface. A standard Neatmatch panel has unworked edges and ends and measures 2745 x 1220 x 9 mm. Neatmatch having the same decorative profile but a narrower width of 610 mm is tongued and grooved on the edges. Neatmatch is used as a wall and ceiling covering.

Neatrout is a fiberboard panel that is perforated with a number of different shapes and patterns. The sample representing the “Oslo” design measures slightly over 1/8 inch thick and has been repetitively cut out leaving a panel of connected O’s. The standard size of a Neatrout panel is 1830 x 610 x 4 mm. The edges and ends are not further worked. Neatrout panels may be used in radiator grills, partitions and screens, door panels and similar applications.

The product brochures state that the products may be finished with various optional surface treatments such paint, veneer, foil, etc. However, at this time, you are requesting a ruling only on the products with no surface finishes as represented by the samples. Since a different classification will probably be applicable if the products are surface finished, you may wish to request a ruling for these products if you consider importing these into the United States.

The applicable subheading for the Neatform, the Neatmatch and the Neatrout fiberboard panels, not surface covered and not worked on the edges or ends, will be 4411.21.0005, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for fiberboard of a density exceeding 0.5 grams per cubic centimeter but not exceeding 0.8 grams per cubic centimeter; not mechanically worked or surface covered; medium density fiberboard. The rate of duty will be Free.

The applicable subheading for the Neatmatch panel with the tongued and grooved edges will be 4411.29.3000, HTSUSA, which provides for fiberboard of a density exceeding 0.5 grams per cubic centimeter but not exceeding 0.8 grams per cubic centimeter; other (than not mechanically worked or surface covered); tongued, grooved or rabbetted continuously along any of its edges and dedicated for use in the construction of walls, ceilings or other parts of buildings; other (than laminated boards). The rate of duty will be Free.

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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