CLA-2-44:OT:RR:NC:N1:130
Mr. Joel Montero
Dantzler, Inc.
54 SW 6th Street
Suite 200
Miami, FL 33130
RE: The tariff classification of plywood from Vietnam
Dear Mr. Montero:
In your letter, dated May 20, 2019, you requested a tariff classification ruling. The request was returned to you for additional information, which was received by this office on July 10, 2019. A sample was submitted for our review and will be retained for reference.
In your request, you seek the classification of plywood with one outer ply of Bintangor, a tropical wood, and one outer ply of birch, a non-tropical, non-coniferous wood. Neither outer ply is surface covered. The core is comprised of acacia veneers. The representative sample is approximately 18mm thick, and consists of 13 veneer layers, none exceeding 6mm in thickness. The grain of each layer runs at a 90-degree angle to that of the successive layers. In your submission, you indicate that the Bintangor outer ply is grade BB, and the birch is grade E. You explain that the veneer core is produced in Vietnam, the birch and Bintangor are sourced from China, and the outer plies are laminated onto the core in Vietnam.
“Plywood” is defined by the Explanatory Notes to the Harmonized System as panels “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 panels. Plywood is specifically provided for in heading 4412 of the Harmonized Tariff Schedule of the United States (HTSUS), and this product is classified in that heading in accordance with General Rule of Interpretation 1. Because the Bintangor is a higher grade veneer than the birch, the Bintangor is the face ply.
The applicable subheading for plywood with a face ply of Bintangor will be 4412.31.5265, 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: Other: Other: Other: Other: Not surface covered. The rate of duty will be 8 percent ad valorem.
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 Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request 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 CBP.
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