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 hardboard panels from Spain
Dear Ms. Skidmore:
In your letter, dated January 28, 2025, you requested a binding tariff classification ruling. The ruling was requested on hardboard panels. Product information and a sample were submitted for our review.
The product under consideration is a smooth hardboard panel measuring 4’ wide by 8’ long and 6mm in thickness. The panel is made from the “wet production process” where wet wood fiber is compressed under high temperature and pressure to form a panel. Paraffin wax is mixed with the wet wood fiber to improve water-repellant properties. The instant panel is constructed of two 3mm-thick panels that have been glued together to form a 6mm-thick panel. The hardboard density is 1.001g/cm3. You indicate that the panels are used to construct floors or stages in theaters.
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 may be obtained by the wet or dry production process. Fiberboard produced by the dry production process is identified as “medium density fiberboard”, generally, regardless of density. Fiberboard produced by the wet production process is not medium density fiberboard and is often referred to as “hardboard”. Additionally, the ENs to 4411 specifically indicate that fiberboard may consist of a single sheet or of multiple sheets bonded together.
The applicable subheading for the multilayer hardboard panels will be 4411.92.2000, 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 exceeding 0.8 g/cm3: Other: Not surface covered (except for oil treatment). The rate of duty will be free.
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