CLA-2-44:OT:RR:E:NC:2:230
Mr. Quinn O’Rourke
North Pacific Group, Inc.
10200 SW Greenburg Rd
Portland, OR 97223
RE: The tariff classification of MDF blockboard panels from China
Dear Mr. O’Rourke:
In your letter dated September 18, 2007 you requested a tariff classification ruling.
The ruling was requested on blockboard panels with outer layers of medium density fiberboard (MDF). Each panel measures 4’ x 8’ x 18 mm and consists of three laminated wood layers. The core is composed of 12 mm thick strips or blocks of Chinese fir lumber, which are edge-glued and butt-jointed together. Laminated on both sides of the core are 3 mm thick sheets of MDF.
You suggested classification of the MDF blockboard panel in subheading 4412.94.9500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for plywood, veneered panels and similar laminated wood; other blockboard. However, the MDF blockboard panel does not meet the description of products of heading 4412. It is not similar to plywood or veneered panels because it does not have at least one outer surface of veneer.
The applicable subheading for the MDF blockboard panels will be 4421.90.9740, Harmonized Tariff Schedule of the United States (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