CLA-2-44:OT:RR:NC:2:230
Mr. Ken Skillman
UFP Purchasing Inc.
5200 Highway 138
Union City, GA 30291
RE: The tariff classification of laminated veneer lumber panels from China
Dear Mr. Skillman:
In your letter dated September 11, 2014, you requested a tariff classification ruling.
The ruling was requested on a laminated veneer lumber (LVL). A representative sample measuring approximately 9” (l) x 8 ¼” (w) x 1 ½” thick was submitted for our review.
The LVL product consists of multiple Red Pine veneer layers measuring approximately 2mm to 3mm thick. The veneers are laminated together under pressure. The veneers are laminated together under pressure with the grain of each veneer oriented in the same direction. In your letter you state that the intended product to be imported is constructed with the second ply in from each face being perpendicular to the length of the board. You state that the LVL panels will be imported in dimensions of 1 ¼” thick x 3 ½”to 18” widths, and various lengths up to 60”.
The applicable subheading for the laminated veneer lumber will be 4412.99.9500, 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): 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division