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April 2026, question 38
Classification · Classification: GRIs, notes and headings
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.
- 4411.14.1000
- 4418.92.0000
- 6806.90.0010
- 6808.00.0000
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CBP's answer: D. D: 6808.00.0000
Heading 6808 names panels and boards of wood shavings or chips agglomerated with cement or other mineral binders, which matches these panels under GRI 1. Chapter 44 Note 1(ij) confirms that Chapter 44 does not cover goods of heading 6808, so 4411 fiberboard and 4418 joinery are out. The acoustic end use does not move it to 6806.90, the mineral wool heading, so D is right.
of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders HTSUS 6808.00.0000
Goods of heading 6808 Chapter 44, Note 1
Search for: agglomerated with cement, plaster or other mineral binders
CBP's key cites: HTSUS 6808.00.0000; General Rules of Interpretation; Chapter 44, Note 1
Question and key from CBP's April 2026 exam and answer key. The walk-through is ours; quotes are from the pinned editions in the reference viewer (HTSUS 2026 Basic, 19 CFR 2025 edition).