CLA-2-63:OT:RR:NC:N3:351
Paul Schirl
Neuhofer Holz
Haslau 56 Zell am Moos 4893 Austria
RE: The tariff classification of an acoustic wall panel from Austria
Dear Mr. Schirl:
In your letter dated February 8, 2023, you requested a tariff classification ruling. A sample of the product was provided to this office and will be retained for training purposes.
The sample is an acoustic wall panel intended to absorb sound with a decorative effect. The panel consists of three layers: a veneer or laminate foil outer layer, a medium-density fiberboard (MDF) strip middle layer, and a sheet of 100 percent polyethersulfone (PES) nonwoven dyed black felt inner layer. The .014 inch-thick veneer or .004 inch-thick laminate foil is glued to the 3/8 inch-thick by 7/8 inch-wide MDF strip. Thirteen MDF strips are spaced 9/16 of an inch between them and stapled onto a ¼ inch-thick sheet of PES felt. The felt has been cut to size and is not hemmed. You state the thickness of the felt gives the panel its acoustic properties and can be mounted to the wall or ceiling. The panel is available in two different sizes: 22 ¾ inches in width by 3/4 inches in depth by 94 ½ inches in length and 22 ¾ inches in width by 3/4 inches in depth by 47 inches in length. The SKU number will be delineated by the four available types of wood veneer or laminate foils.
The acoustic wall panel is a composite good consisting of a made-up textile fabric (heading 6307) and MDF (chapter 44). General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3. GRI 3(a) states that the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings refer to part only of the items in a composite good, those headings are to be regarded as equally specific in relation to the goods, even if one of them gives a more complete or precise description of the good. As such, they are regarded as equally specific and classification of the composite good is to be determined by GRI 3(b) or GRI 3(c). GRI 3(b) states in part that composite goods, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. In this case, we find the essential character of the acoustic wall panel to be the textile fabric which provides the acoustic properties due to the thickness of the felt.
The applicable subheading for the “Acoustic Wall Panel,” will be 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division