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Mr. Robert W. Cauley
Architectural Products Manager
Marino Industries Corporation
400 Metuchen Road
P.O. Box 358
South Plainfield, New Jersey 07080
RE: Tariff classification of a building panel composed of
wood particles impregnated with concrete
Dear Mr. Cauly:
You requested a tariff classification for a product known as
a Betonyp Building Panel to be imported from Hungary. You
submitted a sample of the panel along with your letter.
FACTS:
You state that the Betonyp Building Panel is made of wood
and mineral fibers impregnated by concrete. You add that the
wood and mineral fibers comprise 5 percent of the product by
weight and 50 percent of the product by volume. However, the
sample submitted consists of fine wood particles (instead of wood
fibers) and cement. The panels will be used as sheathing for
exterior and interior walls, ceilings and floors.
ISSUE:
What is the classification of the instant panel under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA)?
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LAW AND ANALYSIS:
Heading 6808, HTSUSA, provides for panels, boards, tiles,
blocks and similar articles of vegetable fiber, of straw or of
shavings, chips, particles, sawdust or other waste, of wood,
agglomerated with cement, plaster or other mineral binders. The
Explanatory Notes for this heading describe the products covered
by it as building panels made of vegetable materials agglomerated
with mineral binders such as cement. The vegetable materials
must retain their own identity in the body of the binder.
The Betonyp Building Panel meets the foregoing description.
The fine wood particles retain their identity throughout the
cement.
The product is a panel, which is one of the forms described
in the heading, and it is used for building. The instant panel
is within the scope of Heading 6808, HTSUSA.
HOLDING:
The Betonyp Building Panel is classified under subheading
6808.00.00, HTSUSA, which is a duty-free provision.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc: A.D., N.Y. Seaport (NIS-230-54)
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