CLA-2-44:OT:RR:NC:N1:130
Mr. Alejandro Rodriguez
Joaquin Avino, Inc.
P.O. Box 29919
San Juan, PR 00929-0919
United States
RE: The tariff classification of okoume door skins from China
Dear Mr. Rodriguez:
In your letter, dated February 5, 2019, you requested a tariff classification ruling. Product information was submitted for our review.
The product under consideration is uncoated plywood that is used for door skins. The panels are flat and rectangular, measure 2.7mm in thickness, and consist of three layers of wood – an okoume face, poplar core, and poplar back. You also indicate that the okoume may be replaced with pencil cedar (a non-coniferous wood). The grain of each of the wood layers runs at an angle to that of the successive layers. You state that the sheets are imported in sizes ready for use as door faces, ranging from 620mm to 930mm in width and 2050mm to 2450mm in length.
In your email, dated March 26, 2019, you state that the panels are not plywood as they are not cut to typical plywood dimensions. We disagree. The 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 panels meet the definition of “plywood” as set forth in the ENs to heading 4412. “Plywood” is defined as a panel “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.” Because the panels are not worked other than being cut to specific rectangular dimensions, there is nothing about the panels that dedicates them solely for one use. As such, they are multi-use plywood panels. As heading 4412, HTSUS, provides specifically for plywood, the panels will be classifiable in that heading. Furthermore, we note there are no “use provisions” in heading 4412, HTSUS, that differentiate door skins from other plywood.
The applicable subheading for the plywood panels with a face ply of okoume and not exceeding 2200mm 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 1.2 m in width and 2.2 m in length. The rate of duty will be 8 percent ad valorem.
The applicable subheading for the plywood panels with a face ply of okoume and measuring 2200mm or more 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 will be 8 percent ad valorem.
The applicable subheading for the plywood panels with a face ply of pencil cedar and not exceeding 2200mm in length will be 4412.34.3265, 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 at least one outer ply of nonconiferous wood not specified under subheading 4412.33: 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: Panels not exceeding in any dimension 3.6 mm in thickness, 1.2 m in width and 2.2 m in length. The rate of duty will be 8 percent ad valorem.
The applicable subheading for the plywood panels with a face ply of pencil cedar and measuring 2200mm or more in length will be 4412.34.3275, 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 at least one outer ply of nonconiferous wood not specified under subheading 4412.33: 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: Other: Not surface covered. The rate of duty will be 8 percent ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheadings 4412.31.4150, 4412.31.4155, 4412.34.3265, and 4412.34.3275, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4412.31.4150, 4412.31.4155, 4412.34.3265, and 4412.34.3275, HTSUS, listed above.
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.
The imported plywood, regardless of surface covering, may be subject to antidumping duties 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 http://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/.
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