CLA-2-44:OT:RR:NC:N1:130
Mr. Sam Lim
Far East American, Inc.
5410 McConnell Ave.
Los Angeles, CA 90066
RE: The tariff classification of lumber-core panels from Indonesia
Dear Mr. Lim:
In your letter, dated October 2, 2018, you requested a tariff classification ruling. The ruling was requested on a multilayer, lumber-core wood panel. A representative sample was submitted for our review. The sample will be retained for reference.
The sample is a five-layer panel measuring approximately 18mm in thickness. The core consists of a 12.5mm-thick layer of Albizia falcata edge-glued lumber. The core is overlaid on both sides with a 2.5mm-thick layer of high density fiberboard. The entire panel is then faced and backed with 0.3mm-thick birch veneers. The panel surfaces are unfinished.
The Explanatory Notes to the Harmonized System (ENs) give guidance for classification within the Harmonized Tariff Schedule of the United States (HTSUS). The ENs to heading 4412, HTSUS, define the terms “plywood”, “veneered panels”, and “similar laminated wood”. The instant panel does not meet the definitions of the terms “plywood” or “similar laminated wood”. Instead, it meets the definition of a “veneered panel”, which is a panel constructed of “a thin veneer of wood affixed to a base, usually of inferior wood, by gluing under pressure.” The birch face veneer is laminated onto a base of fiberboard, lumber, and a back veneer ply. Veneered panels are specifically provided for under heading 4412, HTSUS, and are classified therein in accordance with General Rule of Interpretation 1.
The applicable subheading for the multilayer, lumber-core wood panel will be 4412.99.5115, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other: Other:
With at least one outer ply of nonconiferous wood: Other: Other: Other. The rate of duty will be free.
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