CLA-2-44:OT:RR:NC:2:230
Mr. Stephen C. Liu
Pacific Century Customs Service, Inc.
2936 Columbia Street
Torrance, CA 90503
RE: The tariff classification of wood veneered panels from China
Dear Mr. Liu:
In your letter dated December 19, 2013, you requested a tariff classification ruling on behalf of your client, ECO Global Sales, Inc.
The ruling was requested on wood veneered panels. A representative sample was submitted for our review. The sample will be returned to you, as requested.
The sample veneered panel measures approximately 8” (l) x 4” (w) x 15mm thick. The panel is constructed of a 3mm thick wood veneer of either oak, birch, or walnut laminated onto a 12mm- thick layer of strand woven poplar. You state that the panels can be tongued and grooved (when needed). The veneered panels can be used as flooring, wall paneling, and in furniture construction. The panels will be imported in sizes of 2200mm (L) x 150mm (W) x 15mm thick.
The applicable subheading for the veneered panels with a dedicated use for flooring will be 4412.99.5105, Harmonized Tariff Schedule of the United States (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): 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.
The applicable subheading for the veneered panels without a dedicated use as flooring will be 4412.99.5115, HTSUS, which provides for Plywood, veneered panels, and similar laminated wood: Other: Other: With at least one outer ply of nonconiferous wood: Other: Other: Other. 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division