CLA-2-68:S:N:N3:226 887594

Mr. James H. Newman
Hopeman Brothers, Inc.
P.O. Box 820
435 Essex Avenue
Waynesboro, Va 22980

RE: The tariff classification of five articles for marine interiors from various countries.

Dear Mr. Newman:

This is in response to your request for a tariff classification ruling, dated June 17, 1993.

You have submitted samples and/or literature on four products which are described as follows:

1. Vermiculite Bulkhead Panels (wall panels) both plain and with a plastic laminate on two of the panel surfaces. The panels will be used in the construction of vessel staterooms. The Customs laboratory has analyzed your sample and has confirmed that the sample is exfoliated vermiculite. You state that this item is produced in Austria and Slovenia.

2. Bulkhead (wall) Panels with a mineral wool core and steel facings which are laminated with PVC Foil and a laminated wall trim. These panels will be used in the construction of staterooms. You state that this item is produced in Sweden.

3. Steel Metal Joiner Door, painted and PVC Foil Laminate. The doors will be used in stateroom construction. You state that this item is produced in Sweden.

4. Metal Ceiling composed of painted and polished steel. The ceiling panels will be used in the construction of staterooms. You state that this item is produced in Sweden.

Your letter also mentions modular toilet and shower units. Unfortunately, the material you submitted did not contain any information referring to these products. Therefore, we can not classify them at this time. Please submit information on these articles along with drawings of the items as they will be imported (i.e., fixtures, walls, doors, etc.).

The provision applicable to the vermiculite bulkhead panels (plain and laminated) will be subheading 6806.20.00, Harmonized Tariff Schedule of the United States (HTS), which provides for Slag wool ... exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials. The rate of duty will be 4.9 percent ad valorem. Articles classifiable under subheading 6806.20.00 HTS, which are products of Slovenia are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The provision applicable to the bulkhead (wall) panels with a mineral wool core and steel facings will be subheading 7308.90.9090, HTS, which provides for Structures and parts of structures of iron or steel: Other: Other: Other: Other. The rate of duty will be 5.7 percent ad valorem.

The provision applicable to the steel metal joiner doors will be subheading 7308.30.5050, HTS, which provides for Structures and parts of structures of iron or steel: Doors.. and their frames..: Other: Other. The rate of duty will be 2.4 percent ad valorem. The provision applicable to the metal ceiling panels will be subheading 7308.90.9090, HTS, which provides for Structures and parts of structures of iron or steel: Other: Other: Other: Other. The rate of duty will be 5.7 percent ad valorem. 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