CLA-2-44:OT:RR:NC:1:130
Mr. Blair Choi
John A. Steer Company
6610 Tributary Street
Suite 107
Baltimore, MD 21224
RE: The tariff classification of wood blockboard panels from Indonesia
Dear Mr. Choi:
In your letter, dated September 7, 2018, you requested a binding ruling on behalf of your client, J. Gibson McIlvain Co., Inc. The ruling was requested on a blockboard panel. Photos and product information were submitted for our review.
The panel measures approximately 19mm in thickness and consists of five wood layers or plies, each laminated on top of the next. The face and back plies are constructed of meranti (a non-coniferous wood) veneers measuring 1.1mm in thickness. The meranti veneers overlay a core of three layers of Albizia falcata wood (also a non-coniferous wood). The core consists of 11mm-thick, finger jointed, edge-glued boards laminated between two 2.6mm-thick veneers (or cross-bands). The grain of the core runs at a 90 degree angle to that of the meranti outer plies. The outer plies are sanded but are not otherwise surface covered. At time of importation, the panels measure approximately 4’ W x 8’ L.
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.” The product also meets the definition of “similar laminated wood”, namely, “blockboard”: panels “in which the core is thick and composed of blocks, laths or battens of wood glued together and surfaced with the outer plies.” The 11mm-thick, edge-glued center ply is constructed of wood blocks and does not constitute a veneer in accordance with heading 4408, HTSUS. Both plywood and blockboard are specifically provided for in heading 4412, HTSUS, and this product is classified in that heading in accordance with GRI 1.
The applicable subheading for the blockboard panels will be 4412.94.3161, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other: Blockboard, laminboard and battenboard: With at least one outer ply of nonconiferous wood: 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. Goods from Indonesia that are classifiable in subheading 4412.94.31 are not eligible for beneficiary treatment under the Generalized System of Preferences.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated therein, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs.
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