CLA-2-44:OT:RR:NC:1:130
Ms. Cathy Mehling
CJ International, Inc.
403 Maclean Ave.
Louisville, KY 40209
RE: The tariff classification of plywood panels from Spain
Dear Ms. Mehling:
In your letter, dated July 15, 2018, you requested a binding ruling on behalf of your client, Grupo Garnica Plywood, S.A. The ruling was requested on a plywood panel. A sample was submitted for our review and will be retained for reference.
The panel measures approximately 17mm in thickness and consists of 7 layers. The construction is as follows: three poplar (a non-coniferous wood) veneers, an extruded polystyrene foam layer, and three poplar veneers. Each of the three poplar veneers, on both sides of the foam layer, is oriented with its grain running at a 90-degree angle to that of the subsequent plies. Each veneer ply measures approximately 2mm in thickness, and the polystyrene layer measures approximately 6.5mm in thickness. The panels are not surface covered, and they measure approximately 4’ x 8’ or 6’ x 10’ at time of importation.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level (for the 4 digit headings and the 6 digit subheadings) and facilitate classification under the Harmonized Tariff Schedule of the United States (HTSUS) by offering guidance in understanding the scope of the headings and the General Rules of Interpretation (GRIs). While neither legally binding nor dispositive of classification issues, the ENs provide commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989). The instant product meets the definition of “plywood” as set forth in the ENs to heading 4412 of the HTSUS, as it is constructed 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.” Even with the foam core, the panel retains the use and properties of plywood. Plywood is specifically provided for in heading 4412, HTSUS, and this product is classified in that heading in accordance with GRI 1.
While the panel constitutes plywood, and the veneers do not exceed 6mm in thickness, the instant panel does not meet the terms of subheading 4412.32. This subheading requires that the plywood consist solely of sheets of wood, and with each ply not exceeing 6mm in thickness. This panel does not consist solely of sheets of wood, as it has a polystyrene foam core. Furthermore, the foam core exceeds 6mm in thickness. Therefore, the panel will be classifiable as plywood under subheading 4412.99.
The applicable subheading for the poplar plywood panels with a core of extruded polystyrene will be 4412.99.3160, HTSUS, which provides for Plywood, veneered panels and similar laminated wood:
Other: Other: With at least one outer ply of nonconiferous wood: Other: 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.
In your letter, you suggest that the poplar plywood panel with a polystyrene foam core is classifiable under 4412.99.9500/HTSUS. We disagree. The instant panel has a plywood construction and a face and back of poplar (a non-coniferous wood) veneers. Subheading 4412.99.9500, HTSUS, describes a product that is not of a plywood construction, and which has two outer plies of coniferous wood. Therefore, classification in 4412.99.9500, HTSUS, is precluded.
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