HQ 082567: Tariff classification of a building panel composed of wood particles impregnated with concrete

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 082567

                                   March 13, 1990


          CLA-2 CO:R:C:G 082567 jlj

          CATEGORY: Classification

          TARIFF NO.: 6808.00.0000

          Mr. Robert W. Cauley
          Architectural Products Manager
          Marino Industries Corporation
          400 Metuchen Road
          P.O. Box 358
          South Plainfield, New Jersey 07080

          RE:  Tariff classification of a building panel composed of
               wood particles impregnated with concrete

          Dear Mr. Cauly:

               You requested a tariff classification for a product known as
          a Betonyp Building Panel to be imported from Hungary.  You
          submitted a sample of the panel along with your letter.

          FACTS:

               You state that the Betonyp Building Panel is made of wood
          and mineral fibers impregnated by concrete.  You add that the
          wood and mineral fibers comprise 5 percent of the product by
          weight and 50 percent of the product by volume.  However, the
          sample submitted consists of fine wood particles (instead of wood
          fibers) and cement.  The panels will be used as sheathing for
          exterior and interior walls, ceilings and floors.

          ISSUE:

               What is the classification of the instant panel under the
          Harmonized Tariff Schedule of the United States Annotated
          (HTSUSA)?






















                                         -2-

          LAW AND ANALYSIS:

               Heading 6808, HTSUSA, 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
          Explanatory Notes for this heading describe the products covered
          by it as building panels made of vegetable materials agglomerated
          with mineral binders such as cement.  The vegetable materials
          must retain their own identity in the body of the binder.

               The Betonyp Building Panel meets the foregoing description.
          The fine wood particles retain their identity throughout the
          cement.

               The product is a panel, which is one of the forms described
          in the heading, and it is used for building.  The instant panel
          is within the scope of Heading 6808, HTSUSA.

          HOLDING:

               The Betonyp Building Panel is classified under subheading
          6808.00.00, HTSUSA, which is a duty-free provision.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division































          6 cc: A.D., N.Y. Seaport (NIS-230-54)
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