CLA-2-44:OT:RR:NC:N1:130
Mr. Richard L. Writsman
Continental Agency, Inc.
1768 W. 2nd St.
Pomona, CA 91766
RE: The tariff classification of wooden wall panels from China
Dear Mr. Writsman:
In a letter, dated June 12, 2017, Ms. Vithya Om of your firm requested a tariff classification ruling on behalf of your client, Home Legend, LLC. The request was returned for additional information, which was received by this office on September 5, 2017. The ruling was requested on multidimensional wooden wall covering panels. Samples and photos were submitted for our review, and will be retained for reference.
The submitted samples are identified as “3D Wooden Wall Panels”. The panels measure approximately 200mm (W) x 600mm-1200mm (L). The panels are made of randomly-sized wood strips laminated onto a 5mm-thick medium density fiberboard (MDF) sheet. The wooden strips are of varying thicknesses, up to 1.5”, and are positioned in a unidirectional, staggered pattern. You state that the wood strips may consist of walnut, acacia, oak, or pine woods.
According to the photos provided, the wooden strips are positioned such that they extend beyond one edge and one end of the MDF sheet, leaving a portion of the MDF exposed on the remaining edge and end. When installed, the extended wood of one panel overlaps the exposed MDF of another, allowing the panels to “interlock”. Documentation identifies that a clear coating is applied to the panels.
In your letter, you suggest that the panels are classifiable under subheading 4412.99.5115 or 4412.99.9500, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. Heading 4412 provides for plywood, veneered panels, and similar laminated wood. The instant panels do not meet the definitions of these products, as set forth in the Explanatory Notes to the Harmonized System (ENs). The panels are not multiuse materials consisting of, for example, a veneer affixed to a base. Instead, these are articles ready to install as wall cladding. The ENs to heading 4418, on the other hand, provide for “woodwork… used in the construction of any kind of building, etc., in the form of assembled goods or as recognisable unassembled pieces…” The instant panels are recognizable as wall panels utilized in the construction of buildings.
The applicable subheading for the wooden wall panels will be 4418.99.9050, HTSUS, which provides for Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Other: Other: Other: Prefabricated partitions and panels for buildings. The rate of duty will be 3.2 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.
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