CLA-2-44:OT:RR:NC:3:230
Mr. Val Zelentsov
Bartica, LLC
2113 Emmorton Park Rd.
Suite 205
Edgewood, MD 21040
RE: The tariff classification of birch plywood and polymer film-covered plywood from Russia
Dear Mr. Zelentsov:
In your letter, dated May 17, 2016, you requested a tariff classification ruling. The request was returned to you for additional information and samples, which were received June 26, 2016. Two samples and product data were submitted for our review and will be retained for reference.
The ruling was requested on both uncoated, and polymer film-covered, birch plywood. The uncoated sample measures approximately 10 cm wide by 15 cm long by 9mm thick. It is constructed of 7, 1.5mm-thick birch veneers and is not coated with any applied materials. The coated sample measures approximately 10cm wide by 15cm long by 18mm thick. The plywood is constructed of 13, 1.5mm-thick birch veneers. The product is coated on both outer plies with an opaque, thermosetting, polymer film. For both samples, the grain of each wood layer (ply) is oriented at a right angle to the grains of each successive layer. You state that the plywood will be imported in sheets measuring 4 to 5 feet in width by 7 to 10 feet in length.
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 products meet the definition of “plywood” as set forth in the ENs to heading 4412 of the HTSUS, i.e., they are panels 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.” Because they are both described by this definition, they are both classifiable in heading 4412, HTSUS, which specifically provides for plywood.
The applicable subheading for the uncoated birch plywood will be 4412.32.0540, 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: 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: With a face ply of birch (Betula spp.): Other: Not surface covered. The rate of duty will be free.
For the second panel, the polymer film 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.” We find that the polymer film completely obscures the grain, texture, and markings of the face and back plies.
The applicable subheading for the polymer film-covered plywood will be 4412.32.5600, 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 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