CLA-2-44:OT:RR:NC:N3:230
Mr. Richard Haselton
Jose R. Bermudez CHB
Sirio St. #497
Suite 201-B
San Juan, PR 00920
RE: The tariff classification of plywood panels from China
Dear Mr. Haselton:
In your letter, dated July 19, 2017, you requested a tariff classification ruling on behalf of your client, All Tools, Inc. The ruling was requested on plywood panels in multiple thicknesses. Product information and photos were submitted for our review.
The ruling request regards plywood panels measuring 4’ wide by 8’ long. Each is constructed of a core of poplar veneers, laminated together with the grains of each layer oriented at an angle to that of the subsequent layer. Applied to the face and back of each panel is a thin veneer of pencil cedar (Polyscias murrayi), a nonconiferous wood. You indicate that the plywood will be imported in multiple thicknesses, with varying numbers of plies. You state that the panels will be imported in the following sizes: 18mm in thickness and constructed of 13 plies; 15mm in thickness and constructed of 11 plies; 12 mm in thickness and constructed of 9 plies; 9mm in thickness and constructed of 7 plies; and 3mm in thickness and constructed of 5 plies. No ply exceeds 6mm in thickness. You state that the panels will be unfinished.
“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.” This definition describes the panels identified above. Plywood is specifically provided for in heading 4412 of the Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for the plywood panels 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.
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.
The instant panels may be subject to antidumping duties and countervailing duties for imports of hardwood plywood from the People’s Republic of China. 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/ (see Contact Information in the lower left corner). 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/. 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