United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 NY Rulings > NY 872713 - NY 873460 > NY 872803

Previous Ruling Next Ruling
NY 872803

April 23, 1992

CLA-2-76:S:N:N1:115 872803


TARIFF NO.: 7616.90.0080

Mr. Marco A. Solis
World Transport Corporation
426 W. Florence Ave.
Inglewood, California 90301

RE: The tariff classification of Aerolam boards from the United Kingdom.

Dear Mr. Solis:

In your letter dated March 24, 1992, you requested a tariff classification ruling, on behalf of your client, Ciba- Geigy Corporation, Anaheim, CA 92807-2018.

The subject articles are described as 8 ft. x 4 ft. lightweight boards or panels. The boards are available in three thicknesses, from 1/2 inch to 2 inches. There are two types of boards:

1. "F-Board" - which has woven glassfibre reinforced plastic skins and a core of Aeroweb aluminum honeycomb.

2. "M-Board" - which has aluminum skins as well as a core of Aeroweb aluminum honeycomb.

Both boards are used in industrial applications which include:
a) Marine - structural or semi-structural bulkheads, cabin divides, furniture, equipment, lockers, etc.
b) Building - building cladding panels, raised floors, light-diffusing ceilings, etc.
c) Automotive - tooling and checking fixtures, commercial vehicle bodies, bus floors, etc.

The boards can have various finishes applied to them after importation. These finishes range from painting to having decorative finishes bonded to them, i.e. stainless steel, stone or wood veneer, plastics, vitreous enamels, etc.

The "F-Board" is considered composite goods, consisting of different materials or made up of different components. This item shall be classified as if it consisted of the material or component which gives it its essential character. In this instance, the aluminum honeycomb core imparts the essential character.

The "M-Board" is an all aluminum product with both the skin and the core comprising aluminum materials.

The applicable subheading for both the "F-Board" and the "M- Board" will be 7616.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of aluminum, other. The rate of duty will be 5.7% ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling