CLA-2-44:RR:NC:2:230 F81578
Mr. Philip Brading
Neat Concepts Limited
F25, Hastingwood Trading Estate
Harbet Road
London N18 3LP England
RE: The tariff classification of veneered fiberboard from England
Dear Mr. Brading:
In your letter dated December 8, 1999, which was received in our office on January 6, 2000, you requested a tariff classification ruling.
The ruling was requested on four wood products referred to as Neatform, veneered Neatform, Neatrout and Neatmatch. The products are made from medium density wood fiberboard. Small sample sections were submitted.
Neatform is a wood fiberboard panel that has intermittent deep grooves on one surface. The grooves allow the panel to be bent into various shapes. The standard size Neatform panel is 2440 x 1220 x 6 mm.
The veneered Neatform is a wood fiberboard panel with deep intermittent grooves on one surface and with a thin layer of wood veneer laminated to the other surface. The species of veneers may be white oak, ash, cherry and white beech. The standard size veneered Neatform is 2440 x 1220 x 6 mm.
Neatrout is a wood fiberboard panel which has been repetitively perforated in one of several shapes throughout the panel. The standard size Neatrout panel is 1830 x 610 x 4 mm.
Neatmatch is a nonflexible fiberboard panel which has a decorative double “V” groove and bead profile on one surface. The panel may also be tongued and grooved on two sides. The standard size Neatmatch panel with unworked edges is 2745 x 1220 x 9 mm.
The applicable subheading for the veneered Neatform will be 4412.29.5500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for plywood, veneered panels and similar laminated wood; other, with at least one outer ply of nonconiferous wood; with no tropical woods specified in subheading note 1 of chapter 44; other; other than plywood. The rate of duty will be Free.
Your request for a classification ruling does not include enough information for us to issue a ruling for the other three fiberboard products. Your request for a ruling for these products should include the specific density for each product. The density should be stated in grams per cubic centimeter. In addition, if any fiberboard products to be imported are finished differently than the samples submitted, please submit information and samples regarding these.
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 Paul Garretto at 212-637-7009.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division