CLA-2-44:OT:RR:NC:2:230
Mr. R. Stephen Perkins
The Wood Cellar
2825 Business Center Blvd.
Suite C-7
Melbourne, FL 32940
RE: The tariff classification of veneered panels from China
Dear Mr. Perkins:
In your letter, dated October 27, 2015, you requested a tariff classification ruling. The request was returned to you for additional information, which was resubmitted to this office on December 15, 2012. The ruling was requested on three-ply panels used for wall paneling. A sample was submitted for our review and will be retained for reference.
The panel submitted is of a three-ply construction consisting of two, 0.5mm-thick hardwood veneers laminated onto the face and back of a 2.5mm-thick core of medium density fiberboard (MDF). You indicate that the veneers may be walnut, red oak, white oak, cherry, or hickory (all non-coniferous woods), and that the panels may vary in size, but will not exceed 5mm in thickness. The panels will be imported in widths of approximately 125mm and lengths of 1200mm. The edges are straight-cut, i.e., are not milled with continuously shaped joinery, and the panels are finished with oil and wax.
The panels meet the definition of “veneered panels” as set forth in the Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) for heading 4412: “Veneered panels…are panels consisting of a thin veneer of wood affixed to a base, usually of inferior wood, by gluing under pressure.” Therefore, in accordance with General Rule of Interpretation 1, the products will be classified in heading 4412, which specifically provides for veneered panels.
The applicable subheading for the veneered flooring panels will be 4412.99.5115, 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.
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,
Deborah Marinucci
Acting Director
National Commodity Specialist Division