CLA-2-44:OT:RR:NC:N1:230
Mr. Mark Davies
L. G. Sourcing, Inc.
P.O. Box 1000
Mailcode A1E2007
Mooresville, NC 28115
RE: The tariff classification of veneer-wrapped oriented strand board and particleboard from Mexico
Dear Mr. Davies:
In your letter, dated November 30, 2016, you requested a tariff classification ruling. The request was returned to you for additional information, which was received by this office on February 8, 2017. The ruling was requested on veneer-wrapped oriented strand board and particleboard items. Samples were submitted for our review, and will be retained for reference.
The ruling request covers three items. The first is identified as part number 148236, Flat Door Jamb. The jamb measures approximately 81.75” long by 4.56” wide by 15mm in thickness. It is manufactured from oriented strand board (OSB) that has been wrapped with a 0.6mm-thick red oak veneer. The veneer wraps around the jamb, covering approximately ½” of the back of the jamb, the left edge, the face, the right edge, and approximately ½” of the other side of the jamb back. The jamb has one dadoed end and one straight-cut end.
The second item is identified as part number 167241, Door Header. The header measures approximately 24” long by 4.56” wide by 15mm in thickness. It is manufactured from OSB that has been wrapped with a 0.6mm-thick red oak veneer. The header is wrapped in the same manner as the flat door jamb, partially covering the panel back, and wrapping over the edges and face of the panel. Both of the panel ends are straight-cut.
The third item is identified as part number 167253, Door Stop. The stop measures approximately 24” long by 1.25” wide by 9mm in thickness. The door stop is manufactured from particleboard that has been wrapped with a 0.6mm-thick red oak veneer. The particle board is continuously shaped into a profile with a flat back and radius cut edge corners adjacent to the face. The door stop is wrapped with a 0.6mm-thick red oak veneer and is wrapped in the same manner as the flat jamb and door header. Both of the stop ends are straight-cut.
While OSB and particleboard products are classified in heading 4410, Harmonized Tariff Schedule of the United States (HTSUS), the Explanatory Notes (ENs) to heading 4410 specifically exclude products covered in wood veneer: “This heading does not cover (b) Veneered particle board and similar board (for example, oriented strand board and waferboard), whether or not with holes running internally from end to end.” While such goods are usually classifiable in heading 4412, HTSUS, as veneered panels, the instant panels are of a unique construction that precludes classification in that heading.
The wrapping of veneer around a product, covering face, edges, and partially the back, yields a new class of product. Veneered panels, for example, that have been laminated with edge bands are precluded from classification in heading 4412, HTSUS. The instant products are regarded in the same manner.
The ENs to heading 4418, HTSUS, require that an item classified therein be:
…woodwork, including that of wood marquetry or inlaid wood, used in the construction of any kind of building, etc., in the form of assembled goods or as recognisable unassembled pieces (e.g., prepared with tenons, mortises, dovetails or other similar joints for assembly), whether or not with their metal fittings such as hinges, locks, etc.
Simply stated, an item of heading 4418, HTSUS, must be a recognizable article utilized in the construction of a building. The Flat Door Jamb and the Door Stop meet this requirement by means of their shaping. The jamb is dadoed for assembly, rendering an item dedicated for use as a door jamb. The door stop is continuously shaped, dedicating its use as a door stop. The Door Header, however, being rectangular and straight-cut on its ends, is not worked in a way that dedicates its use as a door header; it remains a multi-use material. Therefore, it is not classifiable in heading 4418, HTSUS.
The applicable subheading for Flat Door Jamb and the Door Stop will be 4418.99.9095, HTSUS, which provides for Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Other: Other: Other: Other: Other. The rate of duty will be 3.2 percent ad valorem.
The applicable subheading for the Door Header will be 4421.99.9780, HTSUS, which provides for Other articles of wood: Other: Other: Other: Other. The rate of duty will be 3.3 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 the World Wide Web at https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division