CLA-2-44:OT:RR:NC:N1:230
Mr. Robert D. Stang
Husch Blackwell, LLP
750 17th St. NW #900
Washington, DC 20006
RE: The tariff classification of multilayer wood panels from China
Dear Mr. Stang:
In your letter, dated February 24, 2017, you requested a tariff classification ruling on behalf of your clients, DeHua TB New Decoration Material Co., Ltd. and Zhejiang Dehua TB Import and Export Co., Ltd. The ruling was requested on multilayer wood panels. Samples and product information were submitted for our review, and will be retained for reference.
The ruling was requested on two panels, numbered DH2PLY-A and DH2PLY-B. Each sample consists of a wood veneer laminated to a base. Sample DH2PLY-B differs from DH2PLY-A in that it has a photographic paper overlay laminated onto the panel back. In your letter, you state that the base of each sample panel is composed of particleboard. We disagree. Both panels consist of a veneer laminated onto a base of fiberboard. The samples of each panel have a 0.3mm-thick face ply of white maple wood. You state that the face ply may range from 0.3mm to 0.5mm in thickness. Both panels have a base measuring 4.5mm in thickness, and you state that the base may range from 2.5mm to 25mm in thickness. You also state that the face veneer may consist of red oak, white oak, cherry, walnut, ash, alder, sapele, beech, or birch wood, all non-coniferous woods. The panels measure 4’ in width and range in length from 6’ to 10’.
The Explanatory Notes to the Harmonized System (ENs) for heading 4412, Harmonized Tariff Schedule of the United States (HTSUS), define a “veneered panel” as “consisting of a thin veneer of wood affixed to a base, usually of inferior wood, by glueing under pressure.” Heading 4408, HTSUS, defines a veneer as a sheet of wood not exceeding 6mm in thickness. As the face plies measure from 0.3mm to 0.5mm in thickness, they constitute veneers. The veneers are laminated onto a base of fiberboard. Therefore, these two panels plainly meet the definition of a “veneered panel” as provided for in heading 4412, HTSUS. The paper backing on sample DH2PLY-B does not impact classification.
The applicable subheading for 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 the 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