CLA-2-44:OT:RR:NC:N2:230
Ms. Annika Billhardt
Pollmeier Massivholz GmbH & Bo. KG
Pferdsdorfer Weg 6
99831 Creuzburg
Germany
RE: The tariff classification of BauBuche laminated wood panels from Germany
Dear Ms. Billhardt:
In your letter dated December 11, 2015, you requested a tariff classification ruling. The request was rejected for additional information, which was received on January 12, 2016. The ruling was requested on BauBuche laminated wood panels. Representative samples and brochures were submitted for our review and will be returned to you.
The BauBuche products are boards manufactured from 3.5mm-thick beech wood veneers laminated together with grains running parallel. You indicate that the products you will be importing into the United States are not completed products, but rather, raw material that will be further manufactured after importation and prior to installation. You indicate that the product, in its imported state, will not be worked further than sanding prior to importation, i.e., it will not be coated, finished, or milled.
The samples and brochures provided indicate that the boards will be oriented in two ways: veneers “horizontally” laminated together one on top of the next with one veneer forming the panel face, and veneers laminated together “vertically”, side by side with the multitude of narrow veneer edges forming the panel face.
The first, or the horizontal panels, meet the definition of a “veneered panel” as set forth in the Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) for heading 4412: “Veneered panels…are panels consisting of a thin veneer of wood affixed to a base, usually of inferior wood, by gluing under pressure.” Therefore, in accordance with General Rule of Interpretation 1, they will be classified in heading 4412, HTSUS, which specifically provides for veneered panels.
The applicable subheading for the “horizontal” BauBuche panels will be 4412.99.5115, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other (than plywood consisting solely of sheets of wood under 6 mm in thickness): Other (than blockboard, laminboard and battenboard): With at least one outer ply of nonconiferous wood: Other (than with at least one layer of particle board): Other (than plywood). The rate of duty will be free.
The second, or “vertical” panels, do not meet the definition of a veneered panel, as they are not constructed of a veneer laminated to a base. Instead, the side-by-side orientation of the veneers are not provided for in the HTSUS. They are not edge-glued lumber as they are not constructed of lumber that has been edge-glued together. Instead, they qualify as other articles of wood.
The applicable subheading for the “vertical” BauBuche panels will be 4421.90.9780, HTSUS, which provides for Other articles of wood: Other: Other: Other: Other. The rate of duty will be 3.3 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/.
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,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division