CLA-2-44:OT:RR:NC:N2:230
Karen Morris
Transportation Coordinator
Hardwood & industrial Products
10220 SW Greenburd Road
Suite 570
Portland, OR 97223
RE: The tariff classification of “High Pressure Laminate Plywood” from China
Dear Ms. Morris:
In your letter dated July 2, 2008, you requested a tariff classification ruling. The sample which you submitted was examined and disposed of.
The product in question (one square foot sample was submitted) is a plywood panel. You state that it consists of 13 plies of poplar veneer. We find that the submitted sample is composed of 11 plies, each approximately 1 to 2 mm thick. The grains of each ply run at right angle to each other. The face and back of the plywood panels are covered with a “Frosty White High Pressure Laminate,” which completely obscures the grain, texture, and markings of the surface veneer. The plywood sample has a total thickness of approximately 13 mm.
You also requested a ruling for the same product but with only one outer surface covered with a “Frosty White High Pressure Laminate.”
You believe that the subject plywood should be classified under subheading 4412.94.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for blockboard, laminboard, and battenboard with both outer plies of coniferous wood. We do not agree because of the following:
Subheading 4412.94.9000, HTSUS, provides for plywood with both outer plies of coniferous wood. Poplar (Populus spp.) is a nonconiferous wood.
The subject plywood does not meet the definition of blockboard, laminboard, and battenboard. The Explanatory Notes (ENs), which constitute the official interpretation of the Harmonized System at the international level, describe blockboard, laminboard, and battenboard as follows:
Blockboard, laminboard and battenboard, in which the core is thick and composed of blocks, laths or battens of wood glued together and surfaced with the outer plies.
The applicable subheading for the plywood panels in question, with a “High Pressure Laminate” on one or both outer surfaces, will be 4412.32.5600, HTSUS, which provides for other plywood consisting solely of sheets of wood, each ply not exceeding 6 mm in thickness, 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 Paul Garretto at 646-733-3035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division