CLA-2-44:OT:RR:NC:N1:130
Mr. Ross McLaren
Canusa Wood Products Ltd.
1281 W. Georgia St.
Suite 500
Vancouver, BC V6E 3J7
CANADA
RE: The tariff classification of meranti plywood overlaid on its face and back with medium density fiberboard and melamine, from Indonesia
Dear Mr. McLaren:
In your letter, dated September 17, 2020, you requested a tariff classification ruling. Photos and a sample were submitted for our review, and will be retained for reference.
The product considered in this ruling is plywood that has been overlaid on its face and back with medium density fiberboard (MDF) and surfaced with melamine sheet. You indicate that the panel measures 4’ (W) x 8’ (L) and 18mm in thickness. It consists of seven 2.3mm-thick mixed meranti, Albizia, and rubberwood (Shorea spp., Albizia spp., Hevea spp., all tropical woods) veneers. The veneers are laminated one on top of the next with the grain of each ply running at a 90 degree angle to those of the successive plies. The 7-layer panel is then overlaid on its face and back with a 2.5mm-thick layer of MDF. Finally, the panel face and back are overlaid with thin melamine sheet. 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 panel. The outer layers of MDF and melamine do not impact this. 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.
Additional US note 1(c) to Chapter 44, HTSUS, states that:
The term "surface covered," as applied to the articles of headings 4411 and 4412, means that one or more exterior surfaces of a product have been treated with creosote or other wood preservatives, or with fillers, sealers, waxes, oils, stains, varnishes, paints or enamels, or have been overlaid with paper, fabric, plastics, base metal, or other material.
The plywood is classifiable in heading 4412 and is overlaid on its exterior surfaces with MDF and melamine. The melamine overlay is covered by the term “plastics” above, and the MDF is included within the term “other material”. The MDF and melamine are not veneers and they are incorporated for purposes of enhancing the plywood. As such, plywood with MDF laminated onto its face and back surfaces, and overlaid with melamine sheet, meets the term “surface covered”. Because the MDF and melamine obscure the grain of the wood beneath, the panels will be classified as plywood that has been surface covered with a material that obscures the grain. See New York Rulings N061984 and N247806. The plywood will also be classified based on the species of wood that forms the outermost plies of the plywood (beneath the MDF). The applicable subheading for plywood overlaid on its face and back with MDF and melamine sheet, and with an outer ply of meranti, will be 4412.31.6100, 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: 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. The rate of duty will be 8 percent ad valorem.
The applicable subheading for plywood overlaid on its face and back with MDF and melamine sheet, and with both outer plies of Albizia and/or rubberwood, will be 4412.31.9200, 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: Other: Other. The rate of duty will be 8 percent ad valorem.
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