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NY M85503

August 25, 2006

CLA-2-44:RR:NC:2:230 M85503


TARIFF NO.: 4411.29.9090

Mr. P. W. Brading
Neat Concepts Limited
F25, Hastingwood Trading Estate
Harbet Road
London, N18 3HU

RE: The tariff classification of wood fiberboard surface covered with phenolic impregnated paper from England

Dear Mr. Brading:

In your letter dated July 24, 2006 you requested a tariff classification ruling.

The ruling was requested on two products identified as Neatfireflex and Neatflex PIP. Representative samples of the products were submitted. The products are laminated, grooved fiberboard panels suitable for application on curved surfaces.

Neatfireflex consists of fire resistant medium density fiberboard having a density of 750 kg per cubic meter (or 0.75 g/cm³) bonded to phenolic impregnated paper on one surface. The fiberboard may range in thickness from 6 mm to 18 mm, and the thickness of the paper is 0.3 to 0.6 mm. The fiberboard has multiple deep grooves running lengthwise down the uncovered surface at 8 mm intervals. The grooves allow the panel to be bent. The edges and ends of the panels are square and unworked.

Neatflex PIP consists of medium density fiberboard having a density of 600 kg per cubic meter (or 0.6 g/cm³) bonded to phenolic impregnated paper on one surface. The uncovered surface is grooved in the same manner as the Neatfireflex and the thicknesses of the fiberboard and the paper are the same as in the Neatfireflex. The edges and ends of the panels are square and unworked.

You state that the subject products are similar to Neatform, veneered Neatform and Neatflex, previously classified in rulings NY F81578, F83031 and L86523. The products are similar in the fact that the fiberboard is deeply and repetitively grooved to facilitate the bending of the panel. However, the composition of the products is different.

Neatfireflex and Neatflex PIP consist of grooved fiberboard laminated with paper. These products meet the description of surface covered fiberboard.

The applicable subheading for the Neatfireflex and the Neatflex PIP will be 4411.29.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Fiberboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances: Fiberboard of a density exceeding 0.5 g/cm³ but not exceeding 0.8 g/cm³: Other: Other. The rate of duty will be 3.9 percent ad valorem.

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 on World Wide Web at http://www.usitc.gov/tata/hts/.

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 U.S. Customs and Border Protection (CBP) 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 CBP.

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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