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NY H86105

December 13, 2001

CLA-2-68:RR:NC:SP:230 H86105


TARIFF NO.: 6808.00.0000

Ms. S.M. Koehn
Owens Corning Canada Inc.
3450 McNicoll Avenue
Scarborough, Ontario, Canada M1V 1Z5

RE: The tariff classification of sound-insulating panels, made of agglomerated wood shavings, from France.

Dear Ms. Koehn:

In your letter dated December 4, 2001, you requested a tariff classification ruling.

A sample of a “Fibracoustic” acoustical absorption product was submitted and will be retained for reference. It is a small section of a rigid, lightweight panel composed of long, fine slivers of wood compressed together with a binder. The binder is said to consist of cement, white natural hydraulic chalk, and sodium silicate. The item has the appearance of a mass of randomly oriented wood slivers pressed into a flat panel; the binder is not visible upon casual examination.

The sample, which is approximately ¾ of an inch thick, represents panels that will be imported in material sizes, typically 4 feet by 8 feet. The panels will be used to construct “strong and durable acoustic walls and ceilings for areas such as sound studios, etc.”

The applicable subheading for the “Fibracoustic” panels will be 6808.00.0000, Harmonized Tariff Schedule of the United States (HTS), 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 rate of duty will be free. 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 19 CFR 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, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Paul Garretto at 646-733-3035.


Robert B. Swierupski

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