CLA-2-44:RR:NC:2:230
Ms. Elaine Salazar
Ampersand Art Supply
1500 E. 4th St.
Austin, TX 78702
RE: The tariff classification of coated wood art panels from China
Dear Ms. Salazar:
In your letter dated June 12, 2007 you requested a tariff classification ruling.
The ruling was requested on three styles of coated wood panels prepared for artists. The coated panels are ready-to-paint substrates intended for student artists and hobbyists. Samples of the three styles and descriptive literature were submitted. Each sample is packaged with a printed paper label and shrink-wrapped for retail sale. All three samples are each identified as “The Artist Panel for Oil and Acrylics.”
The first sample, labeled “3/8” (9 mm) Profile – Acrylic Primed Board,” is a 6” x 6” panel consisting of a 9 mm thick high density fiberboard. The face of the panel is coated with a water-based white acrylic. The coating is applied repeatedly directly to the fiberboard. The back of the panel has a key-hole notch machined into it, enabling the panel to be hung after painting. This panel will be imported in sizes ranging from 4” x 4” to 18” x 24”.
The second sample, labeled “Cradled ¾” Profile – Acrylic Primed Board,” is a 4” x 4” panel consisting of a 3 mm thick high density fiberboard backed with a 5/8” wide plywood support. The plywood support is constructed of four mitered 4” long x 5/8” wide x 12 mm thick birch plywood strips assembled together to form a frame-like structure. It is glued to the back of the coated fiberboard along the edges. The face of the panel is coated with a water-based white acrylic. After it has been painted, the cradled panel may be hung directly on a wall or it may be framed like a standard painting. The panel will be imported in sizes ranging from 4” x 4” to 12” x 16”.
The third sample, labeled “Cradled 1-1/2” Profile – Acrylic Primed Board,” is a 5” x 5” panel consisting of a 3 mm thick high density fiberboard backed with a 1-3/8” wide plywood support. This panel is constructed the same way as described above for sample # 2. It differs in that it has a deeper cradle support, and that it is imported in sizes ranging from 4” x 4” to 18” x 24”.
After researching the Harmonized Tariff Schedule of the United States (HTSUS), you believe that the subheadings which best provide for the subject coated art panels are 4410.19.00 or 4810.19.20. Subheading 4410.19.00, HTSUS, provides for other wood particle board. However, the subject art panels are constructed primarily of wood fiberboard, not of wood particle board. Further, they are not classifiable as fiberboard within heading 4411, HTSUS, because the products have been processed (either with a keyhole notch or with a support backing) so that they no longer have the character of fiberboard material.
Subheading 4810.19.20, HTSUS, provides for paper and paperboard, coated on one or both sides with kaolin (China clay), weighing more than 150g/m². However, the subject art panels are made of fiberboard, which is considered to be a wood product, not a paperboard.
We also considered if the subject coated art panels were classifiable in heading 9610, HTSUS, which provides for slates and boards, with writing or drawing surfaces. However, the coated art panels are designed to be used for painting, which is distinct from drawing.
The applicable subheading for the three coated art panels, described above, will be 4421.90.9740, HTSUS, which provides for other articles of wood. 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 Paul Garretto at 646-733-3035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division