Of the four choices below, which is the best CLASSIFICATION of sound insulating panels? The panels are two centimeters thick and imported in one by one half meter sections. They are composed of wood shavings agglomerated with a cement binder and are sanded but otherwise unfinished. To a casual observer, the panels look like a collection of randomly oriented wood slivers pressed together into a flat, rigid board. The intended use is for acoustic sound absorption for the construction of areas such as music studios.
How to get there (GRI 1)
HTSUS heading 6808Panels, 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
Wood shavings + cement binder + panels: that's heading 6808, word for word. Chapter 44 confirms it by excluding these goods:
Chapter 44 Note 1(ij)This chapter does not cover: … Goods of heading 6808 …
Answer: 6808.00.0000, D. The acoustic use doesn't change anything, because 6808 is defined by what the panel is made of.
Why the other choices are wrong
A) 4411.14.1000: fiberboard of wood. Excluded by Chapter 44 Note 1(ij), and the panel isn't fiberboard anyway. It's shavings in a mineral binder.
B) 4418.92.0000: cellular wood panels (builders' joinery). Also Chapter 44, so also excluded, and it doesn't describe a cement-bound panel.
C) 6806.90.0010: acoustical pads and boards of mineral materials (mineral wools, expanded minerals). Tempting because of the "sound-insulating" use, but 6806 is about mineral composition. 6808 specifically names wood shavings agglomerated with cement.
Trap!The question stresses that the panel looks like wood and is used for sound absorption, pulling you toward Chapter 44 or 6806. Classification follows the heading terms and exclusion notes, not appearance or end use: wood waste + cement binder = 6808.
Sources: HTSUS headings 6808, 6806, 4411, 4418; Chapter 44 Note 1(ij) (USITC HTS). CBP key: 6808.00.0000, HTSUS; GRI 1; Chapter 44, Note 1(ij).
CBP answer key: Answer D · 6808.00.0000, HTSUS; GRI 1; Chapter 44, Note 1(ij)Source: CBP past exams ↗