CLA-2-44:OT:RR:NC:1:130
Mr. Guy Rainwater
ITS Inc.
30664 Emperor
Canyon Lake, CA 92587
RE: The tariff classification of furniture-grade plywood panels from China
Dear Mr. Rainwater:
In your letter, dated March 13, 2017, you requested a binding tariff classification ruling. The ruling was requested on plywood panels used for furniture manufacturing. Samples were submitted and will be retained for reference.
The panels are imported in various measurements and ranging from 18mm to 25mm in thickness. The panel samples are constructed of 11 plies of wood, each ply measuring approximately 1.5mm in thickness. You state that the outer plies – front and back - consist of New Zealand pine, i.e., Pinus radiata, or Radiata pine, a coniferous wood. You note that other species of wood could be utilized for the face and back plies. The core consists of 9 poplar plies. The grain of each of the plies runs at a 90-degree angle to that of the subsequent plies. The panels are sometimes sanded for calibration.
Plywood is defined in the Explanatory Notes for heading 4412, Harmonized Tariff Schedule of the United States (HTSUS), 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 panels. Plywood is specifically provided for in heading 4412 of the HTSUS, and the panels are classified in that heading in accordance with General Rule of Interpretation 1. Please note that the classification may vary depending upon the species of the face and back wood plies.
The applicable subheading for the instant furniture-grade plywood panels will be 4412.39.4061, 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 both outer plies of coniferous 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: Rough, or touch sanded for sizing purposes, but not further processed. 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.
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