CLA-2-44:OT:RR:NC:1:230
Mr. Jeff Weinstein
JV CHB, Inc.
14 West Hawthorne Ave.
Suite 109
Valley Stream, NY 11580
RE: The tariff classification of plywood panels from China
Dear Mr. Weinstein:
In your letter, received May 23, 2017, you requested a binding tariff classification ruling on behalf of your client, EWood Lumber Inc. The ruling was requested on plywood panels of two constructions. Samples were submitted for our review and will be retained for reference.
Sample 1 is an uncoated, seven-layer panel. The core consists of a 13mm-thick layer of Albizia falcataria lumber. The core is layered on its face and back with a 1.5mm-thick poplar veneer. The grains of these three layers run perpendicularly to one another. Each poplar veneer is overlaid with a 1.5mm-thick layer of medium density fiberboard. Finally, the panel has a 0.4mm-thick maple veneer laminated onto its face and back. Maple is a non-coniferous wood. The entire panel measures 19.5mm in thickness. The panel dimensions were not identified.
Sample 2 is an uncoated, seven-layer panel. You state that the face and back plies measure 0.4mm in thickness and will consist of maple wood The five core plies each measure approximately 3.5mm in thickness and will consist of pine wood. The grains of the five core plies run perpendicularly to one another. The entire panel measures 19mm in thickness, and the panel dimensions were not identified.
The Explanatory Notes to Chapter 44, 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.” Both of the panels meet this definition. Plywood is specifically provided for in heading 4412, HTSUS.
The applicable subheading for Sample 1 will be 4412.94.3161, 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: 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: Other: Other: Not surface covered. The rate of duty will be 8 percent ad valorem.
The applicable subheading for Sample 2 will be 4412.32.3275, 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 at least one outer ply of nonconiferous 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: Other: Other: Other: Not surface covered. The rate of duty will be 8 percent ad valorem.
The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/.
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