CLA-2-44:OT:RR:NC:2:230
Mr. Stephen C. Liu
Pacific Century Customs Service
2936 Columbia Street
Torrance, CA 90503
RE: The tariff classification of strand woven poplar panels from China
Dear Mr. Liu:
In your letter dated December 15, 2013, you requested a tariff classification ruling on behalf of your client, ECO Global Sales, Inc.
The ruling was requested on strand woven poplar panels. A representative sample was submitted for our review and will be returned to you, as requested.
The sample provided is constructed of poplar strands wood strands agglomerated together with resin under heat and high pressure. It is unshaped on its edges and ends and unfinished. You state that the panels may or may not be tongued and grooved or coated. You indicate that the panels will be imported in planks measuring 2200mm (L) x 150mm (W) x 15mm thick, and will be used for furniture, flooring, and wall panel applications.
The wood strand construction of the sample is not provided for in headings 4401 through 4413 of the Harmonized Tariff Schedule of the United States (HTSUS). Furthermore, the Explanatory Notes (ENs) to the Harmonized System require that, in order to be classified in heading 4418, an item must be an assembled good or a recognizable, unassembled piece that is utilized in the construction of a building. The instant sample, however, is not dedicated in any way for a specific use; it is simply a planed, multiuse board. Because it is not an identifiable article used in the construction of a building, classification in heading 4418 is precluded.
The applicable subheading for the instant strand woven poplar panel will be 4421.90.9780, HTSUS, which provides for Other articles of wood: Other: Other: Other: Other. The rate of duty will be 3.3 percent ad valorem.
You state that the panels may be tongued and grooved or coated. A panel that is dedicated for use as flooring by, for example, finish, tonguing and grooving, and marketing, would, on the other hand, be described by the language of heading 4418.
The applicable subheading for the strand woven poplar panels that are recognizable as and dedicated for use as flooring will be 4418.90.4605, HTSUS, which provides for Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Other (than certain enumerated items): Other: Wood flooring. The rate of duty will be 3.2 percent ad valorem.
Your inquiry does not provide enough information regarding how the products utilized as wall panels will be worked, finished, or treated. Your request for a classification ruling should include a small sample of a wall panel, identify specific processing steps and coatings, and provide any existing marketing material. When this information is available, you may wish to consider resubmission of your request.
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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division