Tariff classification of laminated particle board turned on Chapter 44 Note 5 and the scope of similar laminated wood.

Laminated particle board impregnated with paper was analysed for tariff classification under the Central Excise Tariff Act, 1985. Chapter 44, Note 5 extends Heading 44.08 to similar laminated wood, including panels with a specified core construction and outer plies. The product was found to be laminated particle board without outer plies and without the thick, compound core contemplated by Note 5. Because Heading 44.06 expressly covers particle board and similar board of wood or other ligneous materials, while Heading 44.08 covers plywood, veneered panels and similar laminated wood, the product was treated as falling under Heading 44.06/44.07 rather than Heading 44.08.

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Issues: Whether laminated particle board impregnated with paper was classifiable under Chapter Heading 44.06/44.07 or under Chapter Heading 44.08 of the Central Excise Tariff Act, 1985.

Analysis: Chapter 44, Note 5 extends Heading 44.08 to similar laminated wood, including blockboard, laminboard, battenboard and panels with a core of specified construction and outer plies. The product in dispute was found to be laminated particle board without outer plies and without the thick, compound core contemplated by Note 5. On the tariff structure, Heading 44.06 expressly covers particle board and similar board of wood or other ligneous materials, while Heading 44.08 covers plywood, veneered panels and similar laminated wood. In these circumstances, the product fell within the broader description of particle board and similar board rather than within the specific scope of similar laminated wood under Heading 44.08.

Conclusion: The product was not classifiable under Chapter Heading 44.08 and was correctly classifiable under Chapter Heading 44.06/44.07.

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