CLA-2-44:OT:RR:NC:N1:130
Mr. Mike Allocca
Allocca Enterprises, Inc.
356 Cameron Road
York, SC 29745
RE: The tariff classification of wood fiber insulation from Germany
Dear Mr. Allocca:
You submitted a request for a binding classification ruling, dated July 21, 2021, on behalf of your client, GO Lab, Inc. The ruling was requested on three wood fiber insulation products. Photos and product information were submitted for our review.
The first product under consideration is identified as TimberBoard. The product is constructed from softwood fiber that has been agglomerated with polymeric diphenylmethane diisocyanate (PMDI) adhesive and paraffin. The fiber mix is then pressed into a board with a density of 0.11-0.18 g/m3. The board is pressed into various thicknesses ranging from 1” to 10”. The board edges may be worked with a square cut, tongue and groove, or shiplap profile. The boards function as exterior wall insulation.
The second product under consideration is identified as TimberBatt. This product is constructed of wood fiber that is blended with polyester strands and treated with borate. The borate acts as a binder and flame retardant. The product is pressed into flexible boards and heated to yield a density of 0.05 g/m3. The board is pressed into various thicknesses ranging from 3”-7.25”. The product functions as a substitute for fiberglass or mineral batt insulations.
The third product under consideration is identified as TimberFill. This product consists of loose wood fiber blended with borate. The TimberFill is used as a blow-in insulation material.
The applicable subheading for the TimberBoard with straight-cut edges and TimberBatt will be 4411.94.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Fiberboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances: Other: Of a density not exceeding 0.5 g/cm3: Other: Not mechanically worked or surface covered: Other. The rate of duty will be free.
The applicable subheading for the TimberBoard with tongue and groove or shiplap edges will be 4411.94.0080, HTSUS, which provides for Fiberboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances: Other: Of a density not exceeding 0.5 g/cm3: Other: Other: Other. The rate of duty will be free.
The applicable subheading for the TimberFill 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 Laurel Duvall at [email protected]. Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division