CLA-2-44:OT:RR:NC:2:230
Mr. Michael Crosby
Elberta Crate & Box Company
606 Dothan Highway
Post Office Box 760
Bainbridge, GA 39818
RE: The tariff classification of birch plywood panels from China
Dear Mr. Crosby:
In a letter dated June 26, 2013, John A. Steer Company requested a tariff classification ruling on your behalf. The ruling was returned for additional information which was resubmitted to this office on August 7, 2013.
The ruling was requested on birch plywood panels. Samples were submitted for our review and will be retained for reference.
The plywood panels are composed of a 0.25mm thick face and back of birch veneer and a 1.8mm thick poplar core. The panels are perforated with several rounded holes; you note that there are 50 holes per plywood sheet. Each hole is smaller than 25mm in diameter. You state that the panels will be imported in measurements of 42” (l) x 11” (w) x 2mm thick. Once imported the plywood panels are assembled into a finished product and are used as produce crates.
The classification is not affected by the presence of the holes in each panel. Legal note 4 to Chapter 44, Harmonized Tariff Schedule of the United States (HTSUS), provides that
Products of heading 4410, 4411 or 4412 may be worked to form the shapes provided for in respect of the articles of heading 4409,curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation provided it does not give them the character of articles of other headings.
Because the perforation does not render an article of another heading, the panels remain classified in heading 4412.
The applicable subheading for the birch plywood panels 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: Other: Not surface covered. 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,
Myles B. Harmon
Acting Director
National Commodity Specialist Division