CLA-2-44:OT:RR:NC:2:230
Ms. Elaine Schmidt
Tumac Lumber
805 SW Broadway
Suite 1500
Portland, OR 97205-3325
RE: The tariff classification of MDF overlaid wood panels from Ecuador
Dear Ms. Schmidt:
In your letter dated August February 9, 2012, you requested a tariff classification ruling. The ruling was requested for medium density fiberboard (MDF) overlaid wood panels. A representative sample was submitted for our review.
The product, which you indicate will be imported in 4-foot by 8-foot panels, consists of three layers laminated together under pressure. The core is composed of 12mm-thick strips of lumber that are edge-glued and butt-jointed together. You note that the core is constructed from various non-coniferous species of wood, including Brosimum utile (mulberry), Schizolobium parahybum (Tower Tree, Brazilian Fire Tree), Cordia alliodora (freijo), and Jacaranda copaia (jacaranda). Both the face and back of the lumber are surface-covered with 3mm-thick sheets of MDF, for a total overall thickness of 18mm. You state that the panels will be cut to size and wrapped with paper to be incorporated into the interiors of recreational vehicles (RV’s).
You suggest that the panels are classifiable in 4421.90.9780, Harmonized Tariff Schedule of the United States (HTSUS), in accordance with New York ruling N017284. We agree with this suggestion. The subject merchandise in N017284 and the instant merchandise are substantially similar.
The applicable subheading for the panels will be 4421.90.9780, HTSUS, which provides for Other articles of wood: Other: Other: Other. The rate of duty will be 3.3 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Laurel Duvall at (646) 733-3035.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division