CLA-2-44:OT:RR:NC:2:230
Ms. Karen Morris
Northwest Hardwoods
9205 SW Gemini Drive
Suite C
Beaverton, OR 97008
RE: The tariff classification of 5-ply blockboard
Dear Ms. Morris:
In your letter dated September 27, 2011, you requested a tariff classification ruling.
The ruling was requested for the classification of five-ply blockboard. You provided a sample of the blockboard, which will be retained for reference purposes. You state that the product will be imported in sheets measuring 48 inches (W) x 96 inches (L) x 18mm thick. It is constructed of four veneer plies and a lumber core, laminated together under pressure. The core, which is constructed of 13mm-thick strips of Falcata lumber that have been edge-jointed, is flanked by two veneers on either side. The face ply is less than 1mm thick, and the inner ply is 2mm thick. Both are stated to be composed of Meranti. The grain of each layer runs at a 90-degree angle to that of the successive layer. The outer plies are unfinished, i.e., not surface-covered.
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 Harmonized Tariff Schedule of the United States (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 consist(s) 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". Because the blockboard consists of five sheets of wood, laminated under pressure, with the grains of the successive plies at an angle, the panels are within the scope of the term "plywood" of heading 4412, HTSUS.
Due to their construction, the panels also fall within the scope of the term “blockboard” within the ENs to heading 4412, HTSUS:
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.
You state that you believe the correct classification of the panels is 4412.94.9000, HTSUS. This classification provides for blockboard of a plywood construction with outer plies of surface-covered, coniferous wood. While the instant product is blockboard of a plywood construction, the outer plies are composed of unfinished Meranti, a non-coniferous wood. Therefore, the suggested classification is not applicable to the instant product.
The applicable subheading for the blockboard panels will be 4412.94.3160, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other: Blockboard, laminboard, and battenboard: With at least one outer ply of nonconiferous wood: Plywood: 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 birch): Other (than wood flooring): Other (than certain enumerated species): Not surface covered. 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 Laurel Duvall at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division