CLA-2-44:OT:RR:NC:2:230
Ms. Susan Anderson
Dansu International
19700 SW 124th Avenue
Tualatin, OR 97062
RE: The tariff classification of plywood with face plies of birch, red oak, and cedar, not surface covered, from Indonesia
Dear Ms. Anderson:
In your letter dated March 19, 2010 you requested a tariff classification ruling.
The ruling was requested on two groups of plywood panels, not surface covered. Both groups of plywood panels have face plies made of the following wooden species: birch (Betula alleghantensis Britton), red oak (Quercus rubra) or cedar (Juniperus virginiana). The core and the back are made of birch, red oak, cedar or lauan/red meranti (Shorea parvifolia Dyer). For the purposes of this ruling, the veneers used as the back ply are always of an inferior quality in relation to the face ply. You state that the subject plywood is usable in the general construction of cabinet facing and furniture.
The first group of products consists of plywood panels having three (3) layers composed of four (4) plies. All the plies do not exceed 6 mm in thickness. The top layer contains two (2) plies with the grains running in the same direction. The grain of the core layer (one ply) runs at right angle to the top and bottom layers. The core and back plies are made of lauan/ red meranti.
The plywood panels with a face ply of birch or red oak measure 3.0 mm in thickness and 3’W x 7’L or 4’W x 8’L or 5.2 mm in thickness and 4’W x 8’L. The decorative face of birch or red oak is 0.30 mm thick.
The plywood panels with a face ply of cedar measure 5.2 mm in thickness and 4’W x 8’L and have a decorative face of cedar measuring 0.50 mm in thickness.
The second group of products consists of plywood panels having three (3) layers composed of five (5) plies. All the plies do not exceed 6 mm in thickness. The top and bottom layers contain two (2) plies each with their grains running in the same direction. The grain of the core layer (one ply) runs at right angle to the top and bottom layers. The core is made of lauan/red meranti, and the back is made of birch, red oak, or cedar.
The second group of plywood panels will be imported in sheets of 4’W x 8’L and 5.2 mm thick.
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRI will be applied, in the order of their appearance.
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 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 ENs to heading 44.12 describe the term “plywood” as follows:
Plywood consisting 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; this gives the panels greater strength and, by compensating shrinkage, reduces warping. Each component sheet is known as a "ply" and plywood is usually formed of an odd number of plies, the middle ply being called the "core".
According to the submitted description, composition, and construction of the subject merchandise, the panels in question are within the scope of the term "plywood" of heading 4412, HTSUS.
The applicable subheading for the plywood panels with a face ply of birch, and a back ply of inferior grade (to the face) red meranti, described above, will be 4412.31.0540, Harmonized Tariff Schedule of the United States (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: With at least one outer ply of tropical wood specified in subheading note 1 to this chapter: 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 a face ply of birch (Betula spp.). Other: Not surface covered. The rate of duty will be free.
The applicable subheading for the plywood panels with a face ply of red oak or cedar, and a back ply of inferior grade (to the face) red meranti, described above, will be 4412.31.4060, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other 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: 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: Other (than with a face ply of certain enumerated species): With at least one outer ply of the following tropical woods: Dark Red Meranti, Light Red Meranti, White Lauan, Sipo, Limba, Okoume, Obeche, Acajou d’Afrique, Sapelli, Virola, Mahogany, Palissandre de Para, Pallissandre de Rio or Palissandre de Rose: Other (than with a face ply of mahogany): Other (than panels of specified dimensions): Other: Not surface covered. The duty rate will be 8 percent ad valorem.
The applicable subheading for the plywood panels with a face and back ply of birch, described above, will be 4412.32.0540, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: 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: 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 a face ply of birch (Betula spp.): Other (than panels of certain specified dimensions): Not surface covered. The rate of duty will be free.
The applicable subheading for the plywood panels with a face and back ply of red oak and for plywood panels with a face ply of cedar and a back ply of birch, described above, will be 4412.32.3175, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: 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: 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: Other (than with a face ply of certain enumerated species): Other (than wood flooring):other (than with a face ply of certain enumerated species): other (than panels of certain specified dimensions): Not surface covered. The rate of duty will be 8 percent ad valorem.
The applicable subheading for the plywood panels with a face and back ply of cedar, described above, will be 4412.39.4061, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other plywood consisting solely of sheets of wood, each ply not exceeding 6 mm in thickness: Other, with both outer plies of coniferous wood: 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: Other (than with a face ply of Parana pine or European red pine): Other (than with an outer ply of Douglas fir, certain enumerated pine species or Agathis): Rough, or touch sanded for sizing purposes, but not further processed. The general 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/.
Articles classifiable under subheadings 4412.31.4060, 4412.32.3175, and 4412.39.4061, HTSUS, which are products of Indonesia may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".
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