CLA-2-44:OT:RR:NC:N1:130
Mr. Ken Skillman
idX Corporation
2801 East Beltline Ave. NE
Grand Rapids, MI 49525
RE: The tariff classification wall components from China
Dear Mr. Skillman:
In your letter, dated September 30, 2022, you requested a binding tariff classification ruling for various wall components. The request was returned to you for additional information, which was received by this office on November 29, 2022. Product information and photos were provided for our review.
The request concerns four wood-based wall components, as follows:
Item PANJ-A06142 is described as a “brand wall”. It is a panel that overlays a wall and functions as wall structure when installed. This panel is constructed of 37mm-thick medium density fiberboard (MDF) sheet. Based on the product schematic, the panel appears to be constructed of 8 smaller MDF panels arranged in a generally rectangular configuration and combined with connecting hardware. At the panel bottom, there are just two small panels at the outermost edges, leaving a rectangular opening at the floor. The “brand wall” has 7 rows of pine plywood cleats on its back that allow the panel to be attached to a wall. You indicate that the panel is painted but not otherwise surface covered. In a store, this brand wall might be used for displaying brand logos, lighting fixtures, video monitors, or other items.
Item PANJ-01204 is identified as a “back wall bloom”. Like item PANJ-A06142, PANJ-01204 is a panel that functions as a wall structure when installed. The panel is made of an MDF base panel with a decorative MDF layer attached to its face. The decorative layer has a fluted surface, i.e., the face is profiled with rounded vertical grooves across its face. The decorative panel does not extend fully to the bottom edge of the base panel. On the back of the panel there are 3 rows of pine plywood cleats that allow the panel to be attached to a wall. You indicate that the panel is painted but not otherwise surface covered.
Item TJXC-02578 is a panel constructed of 6.4mm-thick MDF that has been overlaid with melamine-impregnated paper. You indicate that the MDF is manufactured by dry fiber being combined with resin. The edges are straight cut and the corners are square. The panel is designed to be inserted into a steel framework.
Item LEGO-A00370 is a decorative object made to resemble an oversized LEGO brick, measuring 59.8 cm x 15 cm. It is made of MDF and designed to hang on a wall in a retail setting where LEGO products are sold.
You suggest that items PANJ-A06142 and PANJ-01204 are classifiable in subheading 4411.14.9090, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. While these panels are constructed in large part of MDF, they have complex constructions, joinery, and attached plywood cleats that preclude classification in heading 4411. They are not merely MDF. Instead, these panels are recognizable articles used in the construction of a building. Such articles are classifiable in heading 4418, which provides for builders’ joinery and other carpentry of wood.
The applicable subheading for items PANJ-A06142 and PANJ-01204 will be 4418.99.9150, HTSUS, which provides for Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Other: Other: Other: Other: Prefabricated partitions and panels for buildings. The rate of duty will be 3.2 percent ad valorem.
The applicable subheading for TJXC-02578 will be 4411.13.9090, 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 5 mm but not exceeding 9 mm: Other: Other: Other: Other. The rate of duty will be 3.9 percent ad valorem.
The applicable subheading for item LEGO-A00370, will be 4420.19.0000, HTSUS, which provides for Statuettes and other ornaments, of wood: Other (other than tropical wood). The rate of duty will be 3.2 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 4418.99.9150 and 4411.13.9090, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheadings 4418.99.9150 and 4411.13.9090, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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