CLA-2-44:OT:RR:NC:N1:130
Mr. Joel Montero
Dantzler, Inc.
54 SW 6 Street, Suite 200
Miami, FL 33016
RE: The tariff classification of Okoume plywood from China
Dear Mr. Montero:
In your letter, dated July 23, 2018, you requested a tariff classification ruling. The ruling was requested for Okoume plywood door skins. Samples were submitted for our review and will be retained for reference.
The merchandise under consideration is a 3-ply, rectangular sheet of plywood used for door skins. You indicate that, at time of importation, the panels range from 620mm to 930mm in width by 2050mm to 2450mm in length by 2.7mm in thickness. The face and back plies consist of very thin Okoume veneers. The core consists of poplar veneer. The veneers are not coated nor covered on any surface. No ply exceeds 6mm in thickness, and the grain of each ply runs at a 90-degree angle to that of the subsequent plies. The panel is sanded on its face.
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). “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. Plywood is specifically provided for in heading 4412 of the HTSUS, and this product is classified in that heading in accordance with General Rule of Interpretation 1.
The applicable subheading for for the Okoume plywood measuring less than or equal to 2200mm (2.2m) in length will be 4412.31.4150, 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: With at least one outer ply of tropical 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: With at least one outer ply of the following tropical woods: Dark Red Meranti, Light Red Meranti, White Lauan, Sipo, Limba, Okoumé, Obeche, Acajou d'Afrique, Sapelli, Virola, Mahogany, Palissandre de Para, Palissandre de Rio or Palissandre de Rose: Other: Panels not exceeding 3.6 mm in thickness: Not exceeding 1.2m in width and 2.2m in length. The rate of duty is 8 percent ad valorem.
The applicable subheading for for the Okoume plywood measuring more than 2200mm (2.2m) in length will be 4412.31.4155, 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: With at least one outer ply of tropical 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: With at least one outer ply of the following tropical woods: Dark Red Meranti, Light Red Meranti, White Lauan, Sipo, Limba, Okoumé, Obeche, Acajou d'Afrique, Sapelli, Virola, Mahogany, Palissandre de Para, Palissandre de Rio or Palissandre de Rose: Other: Panels not exceeding 3.6 mm in thickness: Other. The rate of duty is 8 percent ad valorem.
The instant plywood products may be subject to anti-dumping and countervailing duties (AD/CVD) for hardwood plywood from China. 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 the 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