CLA-2-44:RR:NC:2:230 E82859
Mr. David Thompson
GHY USA, Inc.
572 South Fifth St., Suite 2
P.O. Box 155
Pembina, ND 58271
RE: The tariff classification of straw particle board with tongued and grooved edges from Canada
Dear Mr. Thompson:
In your letter dated May 24, 1999, on behalf of Isobord Enterprises Ltd., you requested a tariff classification ruling.
The ruling was requested on boards made of wheat straw. The boards are manufactured by applying heat and pressure to fine straw particles mixed with a resin. The boards will be imported in 2 foot by 4 foot panel sizes. The edges will be tongued and grooved for easy assembly. An advertising sheet shows the product being sold as lightweight attic flooring panels to be used to create storage space.
Classification of goods under the Harmonized Tariff Schedule (HTS) is governed by the General Rules of Interpretation (GRI’s). GRI 1 provides that classification shall first be determined according to the terms of the headings and any relative section or chapter notes.
Chapter Note 4 of chapter 44, HTS, states that the products of heading 4410, 4411 or 4412 may be worked to form the shapes provided for in heading 4409, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation provided it does not give them the character of articles of other headings.
Based on the above chapter note the tongued and grooved straw particle board may be classified in heading 4410, which provides for particle board.
The applicable tariff provision for the straw particle board with tongued and grooved edges will be 4410.90.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for: Particle board and similar board of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances; Of other ligneous materials. The general rate of duty will be Free.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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
Director,
National Commodity
Specialist Division