CLA-2-44:OT:RR:NC:1:130
Mr. Bruce Chen
Nan Inc.
636 Laumaka St.
Honolulu, Hawaii 96819
RE: The tariff classification of film-faced plywood from China
Dear Mr. Chen:
In your letter, dated December 21, 2020, you requested a binding tariff classification ruling. The ruling was requested on film-faced plywood panels. Product information and pictures were submitted for our review.
The products under consideration are multilayer wood panels. You state that the panels measure 4 feet wide by 8 feet long and ¾ inches thick. You indicate that the panel is constructed of 13 plies of poplar (Populus spp.) wood and each ply measures approximately 1.5 millimeters in thickness. Because the photo provided is not definitive and only clearly shows 11 plies, we presume that the panel has a face and back of thin wood veneers measuring a fraction of a millimeter each. The photo clearly shows, however, that the grain of each ply is oriented at a 90-degree angle to those of the successive plies. The outer plies are covered with smooth, black, phenolic resin film that fully obscures the grain of the wood beneath it. You state that the panels are used in construction as concrete formwork panels.
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 products meet the definition of “plywood” as set forth in the ENs to heading 4412 of the HTSUS, as they are 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.” Plywood is specifically provided for in heading 4412, HTSUS, and this product is classified in that heading in accordance with GRI 1.
The phenolic resin film is a surface covering as described in Additional US Note 1(c) to Chapter 44, HTSUS:
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.
This note specifically provides that plywood of heading 4412, HTSUS, may be surface covered with a variety of materials. The phenolic resin film is covered by the term “plastics”. Because the film obscures the grain of the wood, the panels will be classified as plywood that is surface covered with a material that obscures the grain of the face ply. See New York Rulings N288599, N247806, and NY M85625.
The applicable subheading for the film faced poplar plywood panels will be 4412.33.5700, 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 of the species alder (Alnus spp.), ash (Fraxinus spp.), beech (Fagus spp.), birch (Betula spp.), cherry (Prunus spp.), chestnut (Castanea spp.), elm (Ulmus spp.), eucalyptus (Eucalyptus spp.), hickory (Carya spp.), horse chestnut (Aesculus spp.), lime (Tilia spp.), maple (Acer spp.), oak (Quercus spp.), plane tree (Platanus spp.), poplar and aspen (Populus spp.), robinia (Robinia spp.), tulipwood (Liriodendron spp.) or walnut (Juglans spp.): Other (than 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). The rate of duty will be 8 percent ad valorem.
The instant panels may be subject to antidumping duties and countervailing duties (AD/CVD) for imports of 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 https://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/.
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