CLA-2-44:OT:RR:NC:N3:230
Ms. Amy L. Davidson
Tumac Lumber Co.
805 SW Broadway
Suite 1500
Portland, OR 97205
RE: The tariff classification of multilayer wood panels from China
Dear Ms. Davidson:
In your letter, dated January 13, 2017, you requested a tariff classification ruling. Product information and photos were submitted for our review.
The ruling request regards rectangular, 3-ply panels used in the construction of cabinet doors. The panels consist of a medium density fiberboard (MDF) core covered on its face and back with non-coniferous veneers. The panels measure 3.96mm to 5.2mm in thickness, and you indicate that the panels are cut to precise rectangular measurements for assembly into cabinet doors. The photos indicate that the edges, ends, and surfaces of the panels are not covered or worked.
In your letter, you suggest that, because the panels are cut to specific dimensions, they should be classifiable as parts of furniture in heading 9403, Harmonized Tariff Schedule of the United States (HTSUS). You cite New York rulings N241379 and N259452 as support for this claim. However, merely cutting a rectangular multilayer panel to a specific length and width does not yield a part of furniture. The rulings cited address products that were all further worked beyond simple multi-use materials; the parts had corners machined for assembly, edge banding, and rounded edges and corners. A rectangular panel cut, for example, to 12” by 24” is no less a multi-use material than a panel that is 4’ by 8’. While Tumac may utilize the product for one specific use, there is nothing about the panel itself that dedicates it only for this use.
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. The panel meets the definition of a “veneered panel” as set forth in the Explanatory Notes to heading 4412. A “veneered panel” is defined as a panel “consisting of a thin veneer of wood affixed to a base, usually of inferior wood, by glueing under pressure.” As veneered panels are specifically provided for in heading 4412, HTSUS, the instant panels are classifiable therein.
The applicable subheading for multilayer wood panels 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 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