CLA-2-68:S:N:N3G:226 852678
Mr. Anthony Petroff
Fritz Companies, Inc.
Arthur J. Fritz & Co.
P.O. Box Drawer `G'
Blaine, WA 98230
RE: The tariff classification of a fiber gypsum board from
Canada.
Dear Mr. Petroff:
In your letter dated May 10, 1990, on behalf of the
Louisiana - Pacific Corporation, you requested a tariff
classification ruling.
The merchandise at issue is a fiber gypsum board consisting
of three layers. The thin top and bottom layers are stated to be
composed of waste pulp fiber, gypsum and additives, while the
core layer is composed of waste pulp fiber, gypsum, perlite and
additives. The instant merchandise has the appearance of a
reinforced gypsum board with the top and bottom layers being
composed almost wholly of pulp fibers. It is noted that this
product is primarily used in the construction industry.
Although you state that the subject merchandise may be
properly classified under subheading 6808.00.0000, HTS, which
provides for boards of vegetable fiber, this office feels the
instant product has the essential character of a board of plaster
rather than a board of vegetable fiber.
The applicable subheading for the fiber gypsum board will be
6809.19.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for articles of plaster or of compositions
based on plaster: boards, sheets, panels, tiles and similar
articles, not ornamented: other. The duty rate will be 6 percent
ad valorem.
Goods classifiable under subheading 6809.19.0000, HTS, which
have originated in the territory of Canada, will be entitled to a
4.8 percent ad valorem rate of duty under the United States-
Canada Free Trade Agreement (FTA) upon compliance with all
applicable regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport