CLA-2-44:OT:RR:NC:1:230
Mr. John K. Greenlee
Steer Company
28 South 2nd Street
Philadelphia, PA 19106
RE: The tariff classification fiberboard-overlaid plywood from China
Dear Mr. Greenlee:
In your letter, dated March 23, 2017, you requested a binding tariff classification ruling on behalf of your client, Taraca Pacific, Inc. The ruling was requested on plywood overlaid with fiberboard. Samples were submitted for our review and will be retained for reference.
The product under consideration is constructed of five layers. The core layer of the product consists of an 8mm-thick ply of pine lumber. The lumber is laminated on its face and back with 3mm-thick veneers of eucalyptus wood. The three-layer panel is overlaid on its face and back with 2.5mm-thick sheets of medium density fiberboard (MDF). The grains of each of the core three wood layers runs at a 90 degree angle to that of the successive layers. The MDF overlays have no grain. You indicate that the panels will be imported in 4’ x 8’ sheets, and will be further manufactured after importation.
The three core wood layers form the functional portion of the panel, with the MDF enhancing the panel’s properties. These panels meet the definition of “plywood”, which is specifically provided for under heading 4412, Harmonized Tariff Schedule of the United States (HTSUS). “Plywood” is defined in the Explanatory Notes to the Harmonized System (ENs) 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.” The instant panels consist of three wood layers and the grains of each layer run at a 90 degree angle to that of the successive layers. Therefore, the panels are of a plywood construction and are classifiable in heading 4412.
From the pictures provided, it is not entirely clear whether the lumber core of the 4’ x 8’ sheets is made up of blocks of wood or a continuous expanse of lumber. If the core is made up of blocks of wood, it meets the definition of “blockboard” as set forth in the ENs: “the core is thick and composed of blocks, laths or battens of wood glued together and surfaced with the outer plies.” If the lumber is a continuous expanse, it does not meet the definition of “blockboard” and would be otherwise classified.
The MDF overlay, as noted, does not possess a grain. The overlay meets the definition of a surface covering, as set forth in Additional U.S. Note 1(c) to Chapter 44. The note states:
The term "surface covered," as applied to the articles of headings 4411 and 4412, means that one or more exterior surfaces of a product have been treated with creosote or other wood preservatives, or with fillers, sealers, waxes, oils, stains, varnishes, paints or enamels, or have been overlaid with paper, fabric, plastics, base metal, or other material.
The MDF is an “other material” covering the surface of a good of heading 4412. The MDF overlays the surface of the plywood, enhancing its properties. The MDF obscures the grain of the wood beneath it.
The applicable subheading for the plywood panels overlaid with MDF, and with a core of lumber blocks, will be 4412.94.4100, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other: Blockboard, laminboard and battenboard: With at least one outer ply of nonconiferous wood: Plywood: Other. The rate of duty will be 8 percent ad valorem.
The applicable subheading for the plywood panels overlaid with MDF, and with a core consisting of a continuous expanse of lumber, will be 4412.99.4100, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other: Other: With at least one outer ply of nonconiferous wood: Other: Plywood: Other. The rate of duty will be 8 percent ad valorem.
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.
You have asked whether this product is subject to antidumping duties or countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact the Department of Commerce at http://enforcement.trade.gov/intro/index.html. For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at https://www.usitc.gov/trade_remedy/731_ad_701_cvd/investigations.htm, and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at http://adcvd.cbp.dhs.gov/adcvdweb/.
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