CLA-2-44:RR:NC:2:230 M81853
Mr. J. Dale Fleshman
Westwood Forest Products Inc.
921 Vernon Road
Lake Stevens, WA 98258
RE: The tariff classification of plywood shuttering from China
Dear Mr. Fleshman:
In your letter dated March 29, 2006 you requested a tariff classification ruling.
The ruling was requested on concrete shuttering form. The shuttering consists of plywood panels surface covered with a phenolic resin film. The plywood shuttering will be imported in sizes of 4’ x 8’ and 2’ x 8’ and in thicknesses of 12 mm, 15 mm, 18 mm, 19 mm, 25 mm and 29 mm. The plywood is composed of multiple inner layers of poplar veneers, each 1 mm to 1.6 mm in thickness. Both outer plies consist of 0.35 mm thick okoume. The surfaces of both outer plies are covered with a self-bonding phenolic resin impregnated paper film designed to provide a smooth surface for use as concrete shuttering. The edges of the plywood are coated with a water based edge sealer to prevent water absorption into the panel.
Two representative samples were submitted. The samples consist of one foot square sections of a black phenolic surface film (PSF) 18 mm thick plywood and a brown PSF 19 mm thick plywood. The grains, markings and textures of the outer plies of these samples are obscured.
You suggested classification of the products in subheading 4418.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Builders’ joinery and carpentry of wood: Formwork (shuttering) for concrete constructional work.
Classification of goods in the Harmonized Tariff Schedule of the United States is governed by the General Rules of Interpretation (GRI’s). GRI 1 provides that classification shall first be determined according to the terms of the headings and any relative section or chapter notes. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN) provide a commentary on the scope of each heading.
The EN for heading 44.18 state:
The term “joinery” applies more particularly to builders’ fittings (such as doors, windows, shutters, stairs, door or window frames), whereas the term “carpentry” refers to woodwork (such as beams, rafters and roof struts) used for structural purposes or in scaffoldings, arch supports, etc. and includes assembled shuttering for concrete constructional work. However, plywood panels, even if surface treated for the purposes of concrete shuttering, are classified in heading 44.12.
The subject concrete shuttering meets the description of surface covered plywood provided for in heading 4412. Edge-sealing with a water based material does not preclude classification within heading 4412.
The applicable subheading for the plywood shuttering represented by the two samples will be 4412.13.6000, HTSUS, which provides for: Plywood, veneered panels and similar laminated wood: Plywood consisting solely of sheets of wood, each ply not exceeding 6 mm in thickness: With at least one outer ply of tropical wood specified in subheading note 1 to this chapter: 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): With at least one outer ply of the following tropical woods: Dark Red Meranti, Light Red Meranti, White Lauan, Sipo, Limba, Okoume, . . . 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/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP.
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 Paul Garretto at 646-733-3035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division