CLA-2-68:RR:NC:GI:230 A84718
Mr. Gilberto M. Marxuach
Marxuach, S.E.
Call Box 2149
Caparra Heights Station
San Juan, Puerto Rico 00922-2149
RE: The tariff classification of panels consisting of wood
shavings and cement from Canada
Dear Mr. Marxuach:
In your letter dated June 11, 1996 you requested a tariff
classification ruling.
The ruling was requested on Durisol panels. A sample
section of a panel and product information were submitted.
Hardened Durisol is composed of one part wood and 2.5 parts
Portland cement by weight. The sample has the appearance of a
board made of wood shavings with the cement acting as a binder.
The mixture of wood and cement is molded to shape of a
rectangular panel with one fluted side. The dimensions of the
imported product will be 3-1/4 inches thick by 18 inches wide by
up to 70 inches long. Literature states that Durisol products
are used as noise barrier panels, traffic barriers, roof panels,
wall forms and similar purposes.
The applicable tariff provision for the Durisol panels
consisting of wood shavings and cement will be 6808.00.0000,
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), which provides for panels, boards, tiles, blocks and
similar articles of vegetable fiber, of straw or of shavings,
chips, particles, sawdust, or other waste, of wood, agglomerated
with cement, plaster or other mineral binders. The general rate
of duty will be Free.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 CFR 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 Paul
Garretto at 212-466-5779.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division