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NY G82395




October 20, 2000

CLA-2-44:RR:NC:2:230 G82395

CATEGORY: CLASSIFICATION

TARIFF NO.: 4411.21.0005; 4411.29.9000

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

RE: The tariff classification of wood fiberboard with a V-groove patterned surface and primed wood fiberboard from England

Dear Mr. Brading:

In your letter dated September 15, 2000 you requested a tariff classification ruling on different specifications for a product ruled on previously.

The product previously ruled on is a wood panel for walls and ceilings named Neatmatch. Neatmatch panels are composed of wood fiberboard with a density of 0.72 grams per cubic centimeter. The panels are surface worked with a pattern consisting of a V-groove plus a bead plus another V-groove running down the length of one surface at 1-1/2 inch intervals. Neatmatch panels with unworked square edges and square ends and Neatmatch panels with tongued and grooved edges and square ends were ruled on in ruling NY F83031 dated March 3, 2000.

A ruling is presently being requested on four different specifications of the Neatmatch panels. Five small sections were submitted as samples. All of the samples are approximately 6 mm thick. All Neatmatch products have unworked ends.

The first different specification to be considered is Neatmatch panels with the edges finished as shown by two of the samples. The edges appear as if they are cut along one of the V-grooves so that the panels can be aligned together along the same pattern. One edge has half of the groove and appears to be chamfered (a partial angle cut). The other edge has the other portion of the groove along with the bead and appears to be rounded with a slight chamfer. However, these edges are not actually further worked. The panels are surface worked and the surface pattern is split at the edges.

The second different specification is Neatmatch panels with the edges finished along the V-groove as above and with a primed surface. One sample of this product was submitted; it consists of a fiberboard panel with a white painted V-groove patterned surface.

The third different specification is Neatmatch panels made from moisture resistant medium density fiberboard (MDF). The density of the moisture resistant MDF varies slightly from the regular MDF and is stated to be 0.75 grams per cubic centimeter. The edges are finished along the V-groove as above. The surface is worked but not covered with any material. A sample of a V-grooved fiberboard panel composed of light green tinted wood fibers was submitted. The green tint results from the manufacture of the moisture resistant fiberboard.

The fourth different specification is moisture resistant Neatmatch panels with the edges finished along the V-groove as above and with a primed surface. The sample submitted consists of a green tinted wood fiberboard panel with a white painted V-grooved surface.

The applicable subheading for the regular and moisture resistant Neatmatch panels which are patterned with a V-groove on the surface and along the edges and which are not painted (the first and third product specifications described above) will be 4411.21.0005, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wood 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 primed Neatmatch panels and the primed moisture resistant Neatmatch panels (the second and fourth product specifications described above) will be 4411.29.9000, HTSUSA, which provides for wood 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); other (than tongued, grooved or rabbetted continuously along any of its edges); other (than not surface covered). The rate of duty will be 3.9 percent ad valorem.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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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