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NY 816792

December 14, 1995

CLA-2-44:RR:NC:GI:230 816792


TARIFF NO.: 4421.90.9840

Mr. Robert F. Domey
Fritz Companies, Inc.
100 Walnut Street
P.O. Box 2874
Champlain, NY 12919-2874

RE: The tariff classification of an unfinished medium density fiberboard plaque from Canada

Dear Mr. Domey:

In your letter dated November 6, 1995, on behalf of your client, Techno Meubles Ltee, you requested a tariff classification ruling.

A sample of the product to be classified was submitted. The product is an unfinished plaque made of medium density fiberboard with a density of 0.765 grams per cubic centimeter. It measures approximately 8 inches wide by 6 inches high by 1/4 inch thick. The edges have been bevelled and painted. The back of the plaque has been routed or cut out in two places to accomodate a hook or wire for wall hanging purposes.

Chapter note 4 of chapter 44, Harmonized Tariff Schedule of the United States Annotated, (HTSUSA), states that 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. The routing operation on the back of the plaque dedicates the product to be finished as a wall hanging. The plaque is not classifiable in heading 4411, HTSUSA.

The applicable tariff provision for the unfinished fiberboard plaque will be 4421.90.9840, HTSUSA, which provides for other articles of wood. The general rate of duty will be 4.7 percent ad valorem.

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.


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