CLA-2-44:OT:RR:NC:1:130
Ms. Cathy Mehling
CJ International
403 Maclean Ave.
Louisville, KY 40209
RE: The tariff classification of MDF-clad plywood panels
Dear Ms. Mehling:
In your letter, dated June 30, 2017, you requested a binding tariff classification ruling. The request was returned to you for additional information, which was received by this office on September 7, 2017. The ruling was requested on a plywood panel clad on both outer surfaces with medium density fiberboard (MDF). A sample was submitted for our review and will be returned to you, as requested.
The submitted sample measures approximately 8 1/4” wide by 11 1/2” long by 19mm in thickness. The plywood consists of seven plies of poplar, a non-coniferous wood, with the grains of each ply running at a 90 degree angle to that of the subsequent plies. Each ply measures approximately 2mm in thickness. The plywood is covered on both outer surfaces with a 2mm-thick layer of MDF. You state that the maximum size of the panels at time of importation will be approximately 4’ (W) x 8’ (L).
Plywood is defined by the Explanatory Notes to the Harmonized System 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 instant panel, which, while having covered outer plies, still functions as, and has the properties of, plywood. Plywood is specifically provided for in heading 4412 of the Harmonized Tariff Schedule of the United States (HTSUS), and this product is classified in that heading in accordance with General Rule of Interpretation 1.
Additional US note 1(c) to Chapter 44, HTSUS, states that:
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.
This note specifically provides that plywood of heading 4412, HTSUS, may be surface covered with a variety of materials. Because the MDF merely enhances the plywood, i.e., it does not override the properties of plywood, it qualifies as a surface covering. As the MDF obscures the grain of the wood, the panels will be classified as plywood surface covered with a material that obscures the grain. See New York Rulings N061984, N282077, and N247806.
The applicable subheading for the multilayer wood flooring panels will be 4412.32.5700, 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: Other. The rate of duty will be 8 percent ad valorem.
If the instant panels are manufactured in any part in China, they may be subject to antidumping duties and countervailing duties (AD/CVD) for imports of hardwood plywood from China. Please note that shipment from, or finishing in, Spain does not render Spain the country of origin of the panels. 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 them at http://trade.gov/enforcement/ (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 https://www.usitc.gov (click on “Antidumping and Countervailing Duty” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using CBP’s 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 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