The tariff classification of lacquered, printed and painted medium density fiberboard from Germany
Active· CBP ruling HQ 811196· Issued 1995-06-27
Ruling text
NY 811196
June 27, 1995
CLA-2-44:S:N:N3:230 811196
CATEGORY: Classification
TARIFF NO.: 4411.29.9000
Mr. Pete Singer
PM Plastic Technologies
8903 Glades Road, Suite 240
Boca Raton, FL 33434
RE: The tariff classification of lacquered, printed and painted
medium density fiberboard from Germany
Dear Mr. Singer:
In your letter dated June 6, 1995 you requested a tariff
classification ruling.
The ruling was requested on a medium density fiberboard
product called the "Lack Design Kollektion." A sample piece was
submitted. It consists of a 19 mm thick board made of wood
fiberboard with a density of 0.65 grams per cubic centimeter.
The top surface has been printed with a design and covered with
clear lacquer. The bottom surface has been painted white and
covered with clear lacquer. The edges and ends have not been
worked. The panel will be imported in sizes of 2620 mm by
1030 mm by various thicknesses.
The applicable subheading for the lacquered, printed and
painted fiberboard will be 4411.29.9000, Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), 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 grams per cubic centimeter but not
exceeding 0.8 grams per cubic centimeter; other; other; other
(than not surface covered). The rate of duty will be 5.6 percent
ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport
Source: rulings.cbp.gov — ruling 811196, retrieved 2026-10-12T05:23:38Z, republished verbatim. This digest is informational; only CBP issues binding rulings.