CLA-2-44:OT:RR:NC:N5:130
Mr. Vadim Retter
Julie Lumber LLC
6 Avenue At Port Imperial, Unit 6105
West New York, NJ 07093
RE: The tariff classification of multilayer wood panel from Belarus
Dear Mr. Retter:
In your letter, dated January 22, 2024, you requested a binding tariff classification ruling. The ruling was requested on multilayer wood panels from Belarus. Pictures and product information were submitted for our review.
The products under consideration are uncoated, multilayer wood panels. You state that the panels measure 1525 millimeters wide by 1525 millimeters long and between 3 millimeters to 40 millimeters in thickness. The core consists of a mix of alder (Alnus spp.) and birch (Betula spp.), both nonconiferous woods. The grain of each layer runs at a 90-degree angle to the successive layers. The face and back plies consist of alder (Alnus spp.), a nonconiferous wood. In your email dated February 11, 2024, you indicate all the plywood panels are constructed of odd number of wood layers or plies, none of which exceeds 1.5 mm in thickness. The face and back ply are uncoated and may be sanded or unsanded.
In understanding the language of the Harmonized Tariff Schedule of the United States (HTSUS), the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes (ENs), although not dispositive nor legally binding, provide a commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The instant panel meets the definition of “plywood” set forth in the ENs to heading 4412 of the HTSUS, as it is 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 General Rule of Interpretation 1.
In your letter, you suggest that the plywood panel is classifiable in subheading 4412.33, HTSUS, and that the duty rate is free. This is only partly correct. Subheading 4412.33 is the correct subheading at the 6-digit level, however, duty rates in the United States are set at the 8-digit subheading level. For this instant plywood panel with alder face and back plies, the 8-digit level subheading would be, 4412.33.32, HTSUS. For the Republic of Belarus, the duty rate for subheading 4412.33.32, HTSUS, is 40 percent ad valorem, not duty-free. The 9th and 10th tariff digits are the “statistical suffix” required for a complete 10-digit HTSUS for reporting purposes for customs entry. All products falling within the 10-digit statistical-reporting numbers of a particular 8-digit legal provision receive the same duty rate as set forth under the 8-digit provision.
The plywood panels with alder face and back plies are classifiable under subheading 4412.33.3275, 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 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.): 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. Products from the Republic of Belarus, whether imported directly or indirectly, shall be subject to column 2 rates of duty in accordance with General Note 3 (b), HTSUS. The Column 2 duty rate will be 40 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