CLA-2-44:OT:RR:NC:N1:130
Mr. Rich Gorrill
Hardwoods Distribution, Inc.
125 North 67th Ave., Suite 1
Phoenix, AZ 85043
RE: The tariff classification of surface covered fiberboard from Turkey
Dear Mr. Gorrill:
In your letter, dated April 1, 2019, you requested a tariff classification ruling. The request was returned to you for additional information, which was received by this office on April 24, 2019. A sample and photos were submitted for our review. We note that the sample, which is edge banded, is different from the product description you have provided. Therefore, we will classify based on the product information submitted.
In your request, you seek the classification of two products. The first is a 4’ (W) x 8’ or 9’(L) x 19mm thick medium density fiberboard (MDF) panel. The panel has been overlaid on its face with opaque polyethylene terephthalate (PET) plastic, and the back is overlaid with a sheet of opaque melamine. The edges and ends of the panel are raw MDF; there is no edge banding at time of importation. The second product is identical, but is overlaid on its face with with an opaque polyvinyl chloride (PVC) layer. The fiberboard panels are not dedicated for a specific use at time of importation. However, they are sold to contractors, fabricators, and the like for manufacturing cabinets, retail fixtures, furniture, and other items. The panels will be cut, shaped, drilled, and edge banded after importation into the United States.
The PET, PVC, and melamine materials constitute surface coverings, as defined in Additional US Note 1(c) to Chapter 44, Harmonized Tariff Schedule of the United States (HTSUS):
The term "surface covered," as applied to the articles of headings 4411 and 4412, means that one or more exterior surfaces of a product have been treated with creosote or other wood preservatives, or with fillers, sealers, waxes, oils, stains, varnishes, paints or enamels, or have been overlaid with paper, fabric, plastics, base metal, or other material.
In this case, the face is overlaid, i.e., surface covered, with PVC or PET. The back is also surface covered with melamine sheet.
The applicable subheading for the surface covered fiberboard will be 4411.14.9090, HTSUS, which provides for Fiberboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances: Medium density fiberboard (MDF): Of a thickness exceeding 9 mm: Other: Other: Other: Other. The rate of duty will be 3.9 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 the 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 Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division