CLA-2-44:OT:RR:NC:2:230
Mr. Paul Zhu
American Made Furniture Products Inc.
4902 2nd Avenue
Brooklyn, NY 11232
RE: The tariff classification of surface covered plywood panels from China
Dear Mr. Zhu:
In your letter dated November 4, 2013, you requested a tariff classification ruling.
The ruling was requested on surface covered plywood panels. A representative sample was submitted for our review. The sample will be retained for future reference.
The submitted sample measures approximately 5” wide x 5” long x 18mm thick. The panel consists of plywood composed of five poplar plies. The grains of each ply run at a 90 degree angle to that of the subsequent plies. The plywood is overlaid on both outer surfaces with 2mm-thick layer of medium density fiberboard (MDF), which is, in turn, overlaid with a melamine/paper laminate. You state that the plywood will be imported in 4’ wide by 8’ long panels.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level (for the 4 digit headings and the 6 digit subheadings) and facilitate classification under the Harmonized Tariff Schedule of the United States (HTSUS) by offering guidance in understanding the scope of the headings and the General Rules of Interpretation. While neither legally binding nor dispositive of classification issues, the ENs provide commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989).
The instant product meets the definition of “plywood” as set forth in the ENs to heading 4412 of the HTSUS, i.e., it is a panel constructed of “three or more sheets of wood glued and pressed one on the other and generally disposed so that the grains of successive layers are at an angle.”
The MDF layers and melamine-impregnated paper are surface coverings as described in Additional US Note 1(c) to Chapter 44, HTSUS:
“The term "surface covered," as applied to the articles of headings 4411 and 4412, means that one or more exterior surfaces of a product have been treated with creosote or other wood preservatives, or with fillers, sealers, waxes, oils, stains, varnishes, paints or enamels, or have been overlaid with paper, fabric, plastics, base metal, or other material.”
In your submission, you suggest subheading 4410.11.0020, HTSUS, as a potential classification for the surface covered plywood panels. However, classification in heading 4410 is precluded, as the product is not particle board, oriented strand board, or similar board. The product is surface covered plywood, i.e., it is a panel with the structural properties of plywood and a prepared surface. The surface coverings obscure the grain of the outer wood plies. Surface covered plywood is specifically described by the language of heading 4412, HTSUS.
The applicable subheading for the surface covered plywood panels will be 4412.32.5600, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness (con.): Other, with at least one outer ply of nonconiferous wood: Other (than Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply). The rate of duty will be 8 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Laurel Duvall at (646) 733-3035.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division