CLA-2-44:OT:RR:NC:N1:130
Mr. Markus Schaefer
Global Product Sourcing, LLP
7 Mary Way
Hainesport, NJ 08036
RE: The tariff classification of multilayer wood panels from China
Dear Mr. Schaefer:
In your letter, dated December 15, 2021, you requested a binding classification ruling. The ruling was requested on multiple multilayer wood panels. Photos and product information were submitted for our review.
Item 1 is a panel measuring 4 feet wide by 8 feet long by 4.7mm thick and is constructed of five wood layers or plies, none of which exceeds 6mm in thickness. The face and back plies consist of pencil cedar (Palaquium spp., a nonconiferous wood). The grain of each layer runs at a 90-degree angle to the successive layers. You state that the panels are used as a wall covering.
Item 2 is a panel identical to Item 1, except that there is a thin, opaque, printed paper overlay applied to the face of the panel. The overlay obscures the grain of the face ply.
Item 3 is a panel measuring 4 feet wide by 8 feet long by 2.7mm thick and is constructed of three wood layers or plies, none of which exceeds 6mm in thickness. The face and back plies consist of pencil cedar (Palaquium spp., a nonconiferous wood). The grain of each layer runs at a 90-degree angle to the successive layers. You state that the panels are used as a wall covering.
Item 4 is a panel identical to Item 3, except that there is a thin, opaque, printed paper overlay applied to the face of the panel. The overlay obscures the grain of the face ply.
The term “plywood” is defined in the Explanatory Notes to the Harmonized System (ENs) for heading 4412, Harmonized Tariff Schedule of the United States (HTSUS), 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.” This definition describes all four panels. Plywood is specifically provided for in heading 4412, HTSUS.
In your letter, you suggest that Items 1 and 3 are classifiable in subheading 4412.39.3000, HTSUS, and that Items 2 and 4 are classifiable in subheading 4412.39.5050, HTSUS, both of which provide for panels with two outer plies of coniferous wood. However, pencil cedar (Palaquium spp.) is a nonconiferous wood, therefore, classification therein is precluded. Furthermore, Palaquium spp. is a tropical wood, as identified in the ENs/Annex to heading 4421.
The applicable subheading for items 1 and 3 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 applicable subheading for items 2 and 4 will be 4412.31.9200, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: (con.) Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6mm in thickness: With at least one outer ply of tropical wood: Other: Other. The rate of duty will be 8 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 4412.31.5265 and 4412.31.9200, HTSUS, unless specifically excluded, are subject to an additional 25 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 subheadings 4412.31.5265 and 4412.31.9200, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 merchandise in question may be subject to antidumping 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 https://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/trade_remedy/documents/orders.xls, and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at https://aceservices.cbp.dhs.gov/adcvdweb.
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