CLA-2-44:OT:RR:NC:2:230
Mr. Jonas Israel
McCorry & Co., Ltd.
Tg. Aru Plaza, Block C
3/F, Suites 3A to 8
Kota Kinabalu
Sabah 88100
MALAYSIA
RE: The tariff classification of melamine paper-covered plywood from China
Dear Mr. Israel:
In your letter dated April 4, 2013, you requested a tariff classification.
The ruling was requested on two types of red oak-faced plywood with a melamine paper-covered back ply. You identify the first as being 5.2mm in thickness and constructed of 5 plies: a red oak face applied to a substrate of four poplar veneers. The back is covered with a melamine paper that you state obscures the grain, texture, and marking of the wood. The second product is 18mm in thickness and constructed of 13 plies: a red oak face applied to a substrate of 12 poplar veneers. The back is covered with a melamine paper that you state obscures the grain, texture, and marking of the wood. You state that both products will be imported in 4’ by 8’ sheets.
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. 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 product meets the definition of “plywood” as set forth in the ENs to heading 4412 of the HTSUS, i.e., it is a panel 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.”
The melamine paper 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.”
In your letter you argue that the imported plywood is classifiable in subheading 4412.32.3175. This is incorrect as the subheading 4412.32.3175 is specifically for products that are not surface covered. The instant product does not meet this description as it meets the definition of “surface covered”.
The applicable subheading for melamine paper-covered red oak plywood will be 4412.32.5600, Harmonized Tariff Schedule of the United States (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 (con.): Other, with at least one outer ply of nonconiferous wood: 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.
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 http://www.usitc.gov/tata/hts/.
The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (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 http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/.
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 (646) 733-3035.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division