CLA-2-44:OT:RR:NC:N4:434
Ms. Andrea Abraham
Meeks, Sheppard, Lee & Pillsbury
4 Corporate Dr. Ste. 292
Shelton, CT 06484
RE: The tariff classification of MDF overlaid panels from Indonesia
Dear Ms. Abraham:
In your letter, dated October 22, 2020, you requested a tariff classification ruling for medium density fiberboard (MDF) overlaid panels on behalf of your client, Taraca Pacific. Product information and photos were submitted for our review.
The product, which you indicate will be imported in 4-foot by 8-foot panels, consists of three layers laminated together under pressure. The core is composed of 1.5” wide x .5”-thick strips of lumber that are edge-glued together. You note that the core is constructed from various hardwood species, including Falcata and Jabon. Both the face and back of the lumber are surface-covered with 2.5mm-thick sheets of MDF.
You cite ruling N204158, issued February 21, 2012, for a similar product, which concluded that the panel was classifiable in 4421.99.9780, HTSUS. We agree that this ruling is germane. You further state that the tariff number has since been replaced with 4421.91. However, this newly created breakout would not apply, as articles of subheading 4421.91 are “of bamboo.”
Therefore, the applicable subheading for the panels will be 4421.99.9780, HTSUS, which provides for Other articles of wood: Other: Other: Other: Other: Other. 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 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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division