CLA-2-44:OT:RR:NC:N3:230

Ms. Lois Sproul
Lois Sproul CHB, Inc.
475 Swanson Rd.
Tyrone, GA 30290

RE: The tariff classification of wooden decking panels from Brazil

Dear Ms. Sproul:

In your letter, dated December 6, 2016, you requested a tariff classification ruling on behalf of your client, O F Lumber Sales, Inc. The ruling was returned to you for additional information, which was received by this office on January 13, 2017. Product information and a sample were submitted for our review, and will be retained for reference.

The ruling request regards wooden decking panels from Brazil. The panels are of a multilayer construction that has been continuously shaped on edges and ends with an interlocking profile. You state that the panels are constructed of taeda pine and measure 25mm in thickness by 145mm-180mm in width by lengths to be determined by the customer. The instant panel has a sanded, unfinished face that simulates two strips. The face is constructed of two plies with grains running parallel the length of the panel. The substrate consists of seven plies laminated together; the four core plies have a lengthwise grain, the two plies surrounding the core have a crosswise grain, and the back ply has a lengthwise grain.

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. In this case, because of the unique construction of the panel, GRIs 1-3 are not applicable. We therefore move to GRI 4, which states: “Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin.”

While the four core laminated veneers would, alone, constitute laminated veneer lumber (LVL), the crosswise grain plies add specific properties that are not possessed by LVL. The panel, therefore, cannot be classified as LVL. The Explanatory Notes to heading 4412, Harmonized Tariff Schedule of the United States (HTSUS), define “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.” While the four core plies have parallel grains, the crosswise plies in the panel impart the properties of plywood. Effectively, the LVL core’s function is not unlike that of a lumber core in lumber-core plywood. We therefore find that the instant panel is most akin to plywood, which is specifically provided for in heading 4412, HTSUS.

The applicable subheading for decking panels will be 4412.39.4032, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness: Other, with both outer plies of coniferous 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: Other: With at least one outer ply of long leaf pine (Pinus palustris), short leaf pine (Pinus echinata), southern yellow pine (loblolly pine)(Pinus taeda), slash pine (Pinus elliotti), pitch pine (Pinus rigida) or Virginia pine (Pinus virginiana): Fully sanded on at least one face, but not further processed. The rate of duty will be 8 percent ad valorem.

In your request, you inquire as to whether the decking panels are considered to be multilayer wood flooring subject to anti-dumping or countervailing duties (AD/CVD). We note that the product originates in Brazil and no such AD/CVD cases exist for Brazil at this time. However, assuming the panels are indeed utilized for decking and not for flooring, Customs has ruled that decking does not constitute flooring. See rulings NY N275113, N263183, and N275148.

You also inquire as to whether the decking panels are subject to requirements of the Softwood Lumber Act of 2008 (SLA 2008). There is no indication that laminated products of heading 4412, HTSUS, are subject goods under the SLA 2008.

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 https://hts.usitc.gov/current.

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,

Steven A. Mack
Director
National Commodity Specialist Division