CLA-2-44:OT:RR:NC:2:230
Mr. Joel R. Junker
Joel R. Junker & Associates
1191 Second Avenue
Suite 1800
Seattle, WA 98101
RE: The tariff classification of Ultralam™ laminated veneer lumber from Russia
Dear Mr. Junker:
In your letter dated May 12, 2011, you requested a tariff classification ruling on behalf of your client, Richmond International Forest Products, LLC. The ruling was returned to you for additional information, which was resubmitted to this office on June 29, 2011.
The ruling was requested on Ultralam™ laminated veneer lumber (LVL). A representative sample strip measuring approximately 6 ¼” (l) x 2 5/8” (w) x 1 ½” thick was submitted for our review.
The Ultralam™ product consists of multiple pine (Pinus sylvestris) veneer layers measuring approximately 2mm to 3.5mm in thickness. The veneers are laminated together under pressure with the grain of each veneer oriented in the same direction. You state that the LVL will be imported in dimensions of 1.75” thickness x 48.202” (l) and various widths, and that it will not be drilled, shaped or profiled in any way.
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 GRIs 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).
Heading 4412 provides for plywood, veneered panels, and similar laminated wood. The Ultralam™ product is most akin to veneered panels, which are defined by the EN’s to 4412 as
“panels consisting of a thin veneer of wood affixed to a base usually of inferior wood by
gluing under pressure.”
The applicable subheading for the Ultralam™ laminated veneer lumber will be 4412.99.9500, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other (than plywood consisting solely of sheets of wood under 6 mm in thickness): Other (than blockboard, laminboard and battenboard): Other (than with at least one outer ply of nonconiferous wood): Other (than with at least one layer of particle board): Other (than plywood). The rate of duty will be free.
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,
Robert B. Swierupski
Director
National Commodity Specialist Division