CLA-2-44:OT:RR:NC:N5:130
Ms. Alexandra Skidmore
Holland Southwest International, Inc.
6831 Silsbee
Houston, TX 77033
RE: The tariff classification of painted, beaded fiberboard panels from Brazil
Dear Ms. Skidmore:
In your letter, dated January 28, 2025, you requested a binding tariff classification ruling. The ruling was requested on painted, beaded fiberboard panels. Product information and a sample were submitted for our review.
The product under consideration is a panel measuring 4’ wide by 8’ long and which may range in thickness from 4.8mm to 19mm. The fiberboard panels are made from the “dry production process”, wherein dry wood fiber is agglomerated with resin and pressed into panels. The panels are then continuously shaped with regularly spaced beads. The panels are to be used as decorative wall coverings.
In understanding the language of the Harmonized Tariff Schedule of the United States (HTSUS), the Explanatory Notes to the Harmonized System (ENs) may be utilized. The ENs, although not dispositive nor legally binding, provide a commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The ENs to heading 4411 explain that fiberboard obtained by the dry production process specifically includes medium density fiberboard (MDF), and that the density of such fiberboard can range from 0.45 g/m3 to 1 g/m3. Therefore, the panel, as it is obtained by the dry production process, is classifiable as MDF. MDF is classifiable in heading 4411.
Note 4 to Chapter 44, HTSUS, specifically sets forth that goods of heading 4411 can be continuously shaped, as with beading, and remain classifiable therein:
Products of heading 4410, 4411 or 4412 may be worked to form the shapes provided for in respect of the articles of heading 4409, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation provided it does not give them the character of articles of other headings.
Additional US Note 1(c) also sets forth that goods of heading 4411 may also be surface covered, and still remain classifiable therein:
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.
Therefore, the surface covering with paint and the continuous shaping do not preclude classification in heading 4411.
The applicable subheading for the painted, beaded MDF panels measuring less than 5mm in thickness will be 4411.12.9090, 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 not exceeding 5 mm: Other: Other: Other: Other. The rate of duty will be 3.9 percent ad valorem.
The applicable subheading for the painted, beaded MDF panels measuring between 5mm and 9mm in thickness 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 the painted, beaded MDF panels measuring more than 9mm in thickness 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally,
we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division