CLA-2-44:OT:RR:NC:2:230
Mr. Andrew Bean
LWI
3815 Madison Avenue
San Diego, CA 92116
RE: The tariff classification of birch face plywood panels from Brazil
Dear Mr. Bean:
In your letter dated September 1, 2015, you requested a tariff classification ruling.
The ruling was returned to you for additional information, which you resubmitted to this office on October 14, 2015.
The ruling was requested on birch face plywood panels. A representative cut sample section was submitted for our review. The sample will be retained for future reference.
The sample plywood panel measures approximately 8” wide x 12” long x 18 mm thick. The plywood panel is constructed of eleven veneer plies (all under 6 mm thick) laminated together so that the grains of the layers run at angles to each other. You state that the face ply and back ply consist of birch (Betula spp) veneers. The core of the plywood panel consists of Parica veneers. You outline a scenario wherein birch veneers are sourced and peeled in China. The veneers are sent to Brazil and applied to a nine-ply veneer plywood core. The plywood panels will be imported into the United States in various dimensions including 4’x8’, 4’x6’, 4’x7’, 4’x10’, 48.5”x96.5”, 48.5”x72.5”.
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRIs will be applied, in the order of their appearance.
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 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 define the term "plywood" as consisting 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. According to the submitted description, composition, and construction of the subject merchandise, the panel in question is within the scope of the term "plywood" of heading 4412, HTSUS. It does not meet the definitions of a veneered panel or similar laminated wood.
The applicable subheading for the birch face plywood panel 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 (Betula spp.): 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division