CLA-2-44:S:N:N1:230 879724
Mr. Leslie Alan Glick
Porter, Wright, Morris & Arthur
1233 20th Street, N.W.
Washington, D.C. 20036-2395
RE: Tariff classification of FRP plywood panels from Mexico
Dear Mr. Glick:
In your letter dated October 27, 1992, you requested a tariff
classification ruling on behalf of Crane Cor Tec Company.
The products in question are panels made with 3 to 7 veneer
plies and of a thickness ranging from 3/8 to 3/4 inch. Each veneer
ply does not exceed 6 mm in thickness. The panels measure 96
inches wide by 40 to 96 inches long. Both, the face ply and back
ply are made of Douglas-fir.
The plywood panels have been covered on both outer surfaces
with woven roving fiberglass reinforcement and a polyester resin.
The panels are manufactured in various colors and either have
isophthalie gel-coated or a DuPont Tedlar film exterior finish.
The edges are coated by brush or roller with a white pigmented
latex roof coating. Some panels may have a "Raised Molded Scuff"
area. The raised area is an area filled with a higher level of
fiberglass and resin and comes in sizes of 12 to 48 inches. The
purpose of this area is to protect the panel from damage.
These panels will be manufactured by Cor Tec in Mexico under
the brand name "Clad Tuff FRP". The panels are used for sidewalls,
noses, doors and roofs of trucks and trailers. A sample was
submitted.
You believe that the FRP plywood panels are classifiable under
subheading 8708.29.0060, HTS, which provides for parts and
accessories of the motor vehicles of headings 8701 to 8705, other
parts and accessories of bodies (including cabs), other.
The Explanatory Notes (EN) to the HTS constitute the official
interpretation of the tariff at the international level. The EN
to heading 44.12 state:
This heading covers:
(1) Plywood 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 gives the panels greater strength and, by compensating
shrinkage, reduces warping. Each component sheet is known
as a "ply" and plywood is usually formed of an odd number
of plies, the middle ply being called the "core".
It further states as follows:
Panels of any of the above kinds
may be covered with other
materials such as base metal or
plastics. In addition, the
products of this heading may be
worked to form the shapes
provided for in heading 44.09,
curved, corrugated, perforated,
cut or formed to shapes other
than square or rectangular or
submitted to any other operation
provided it does not give them
the character of articles of
other headings. (Emphasis added.)
In addition, the Chapter 44, Additional U.S. Note
1 (c) defines the term "surface covered" as follows:
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 preservative, 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 FRP plywood panels in question have been
surface covered; however, they have not been processed
beyond the material stage so as to give the panels the
character of articles of other headings.
The applicable subheading for the Clad Tuff FRP
plywood panels will be 4412.12.5000, Harmonized Tariff
Schedule of the United States Annotated (HTSUSA),
which provides for plywood consisting solely of sheets
of wood, each ply not exceeding 6 mm in thickness,
with at least one outer ply of nonconiferous wood,
other. The rate of duty will be 8 percent ad valorem.
Articles classifiable under subheading
4412.12.5000, HTSUSA, which are products of Mexico are
entitled to duty free treatment under the Generalized
System of Preferences (GSP) upon compliance with all
applicable regulations.
This ruling is being issued under the provisions
of Section 177 of the Customs Regulations (19 C.F.R.
177).
A copy of this ruling letter should be attached to
the entry documents filed at the time this merchandise
is imported. If the documents have been filed without
a copy, this ruling should be brought to the attention
of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport