CLA-2-68:OT:RR:NC:N2:428
Mr. Brian Kavanaugh
Deringer Logistics Consulting Group
173 West Service Road
Champlain, NY 12919
RE: The tariff classification of sound-absorbing panels from Sweden.
Dear Mr. Kavanaugh:
In your letter dated April 19, 2016, you requested a tariff classification ruling on behalf of your client, BAUX AB.
The merchandise under consideration is referred to as Baux Acoustic Panels. Samples were submitted with your ruling request and were forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed.
From the information you provided, the Baux Acoustic Panels measure approximately 1160 millimeters long by 580 millimeters wide by 25 millimeters high. They are affixed directly to existing walls and ceilings using glue or screws in order to absorb sound and provide heat insulation in residential buildings, industrial premises and public spaces.
Laboratory analysis has determined that the Baux Acoustic Panels are comprised of vegetable fibers agglomerated with calcium carbonate and silicate type cement. Examination of the sample confirms that the vegetable materials retain their own identity in the body of the binder.
The applicable subheading for the Baux Acoustic Panels will be 6808.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Panels, boards, tiles, blocks and similar articles of vegetable fiber, or straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders.” The general rate of duty will be Free.
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 https://hts.usitc.gov/current.
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 Nicole Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division