HQ 085913: Tileboard (Face Finished Wood Hardboard Panels Which Look Like Ceramic Tile); New York Ruling Letter 825656 Modified.

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 085913

                                    January 8, 1990


            CLA-2 CO:R:C:G  085913 JLJ  825656

            CATEGORY:  Classification

            TARIFF NO:  4411.19.3000

            Mr. L. R. Haan, President
            Plywood Panels Inc.
            P.O. Box 15435
            New Orleans, Louisiana  70175-5435

            RE:  Tileboard (Face Finished Wood Hardboard Panels Which Look
                 Like Ceramic Tile); New York Ruling Letter 825656
                 Modified.

            Dear Mr. Haan:

                You requested a tariff classification under the Harmonized
            Tariff Schedule of the United States Annotated (HTSUSA) for
            certain face-finished hardboard panels imported from Brazil.
            Three samples of the instant merchandise were submitted along
            with your letter.

            FACTS:

                The instant samples are face-finished wood hardboard
            panels with a density of approximately 1.05 grams per cubic
            centimeter.  All three samples are face-finished with a hard
            durable surface, a water resistant coating which makes the
            panels look like ceramic or marble.  Two of the samples have a
            groove pattern embossed or cut into the face surface which
            gives the panels the appearance of individual tiles.  One has
            no groove pattern cut into it, just a plain unmarked water-
            resistant coating.

                All three panels have been continuously worked along their
            long edges with what appears to be a bullnose.  The panels
            will be used as a surface material in the construction of
            walls and ceilings.  You state that these panels will be
            imported in dimensions of 4 feet by 8 feet, with a thickness
            of 1/8 inch.

            ISSUE:

                Does the instant merchandise constitute "tileboard" for
            HTSUSA purposes?













                                          -2-

            LAW AND ANALYSIS:

                Subheading 4411.19.3000, HTSUSA, covers:

                Fiberboard of wood or other ligneous materials
                whether or not bonded with resins or other
                substances:

                     Fiberboard of a density exceeding 0.8
                     grams/cubic centimeter:

                          Other:

                             Other:

                                Tileboard which has been
                                continuously worked along any
                                of its edges and is dedicated
                                for use in the construction
                                of walls, ceilings or other
                                parts of buildings.

                The question is whether the instant merchandise is
            tileboard for tariff purposes or not.  The Explanatory Notes
            shed no light upon this matter.  They merely state that
            Heading 4911 covers certain types of fiberboard and that
            hardboard is one of the three main categories of fiberboard.
            Hardboard is defined in the Notes as follows:

                Board of density exceeding 0.8 grams/cubic centimeter
                (known in some countries as "hardboard").  These boards
                are used mainly for walls, ceilings and floors, in
                the door and furniture industries and also as a
                structural material for various building applications.

                We consulted with the American Hardboard Association (AHA)
            of Palatine, Illinois, as to the industry's understanding of
            "tileboard."  A representative of that organization stated
            that the essence of tileboard is the type of hard, durable,
            and water-resistant coating or finishing applied to the
            fiberboard to give it a ceramic-like or marble-like look.
            Inasmuch as all three of the instant hardboard panels are
            face-finished with a hard, durable, water-resistant material
            to give them a ceramic or marble look, they are within the
            category considered by the industry to be "tileboard."

















                                          -3-


            HOLDING:

                The three instant panels are classified under the
            provision for tileboard in subheading 4411.19.3000, HTSUSA,
            which is a duty-free provision.   New York Ruling Letter
            825656 is modified as indicated above.


                                       Sincerely,





                                       John Durant, Director
                                       Commercial Operations













































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