CLA-2-44:OT:RR:NC:1:130
Ms. Paula Barr
Specified Components of MN
1800 Nations Drive, Suite 106
Gurnee, IL 60031
RE: The tariff classification of laminated veneer lumber parts from Indonesia and China
Dear Ms. Barr:
In your letter, dated May 10, 2018, you requested a binding classification ruling. The ruling was requested on three laminated veneer lumber (LVL) window and/or door frame products. Samples were submitted for our review and will be retained for reference.
The request covers three products, two of which are identical with the exception of length. The first product is constructed of uncoated LVL and is rectangular in shape. It is constructed of Hevea (“rubberwood”, a non-coniferous wood) veneers and originates in Indonesia. The product measures 45mm thick by 103mm wide. LVL is a construction consisting of multiple veneers of wood, in this case, each measuring approximately 2mm in thickness, bonded one on top of the next, with grains running parallel. This panel is imported in 78” and 94” lengths.
The second product is constructed of uncoated LVL and is also rectangular in shape. The panel measures 45mm thick by 40mm wide, and is imported in 94” lengths. The board ends are rebated (step-cut). You state that this product is constructed of Eucalyptus and Poplar (non-coniferous woods) veneers and originates in China.
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 (GRIs). 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 “veneered panels” as set forth in the ENs to heading 4412 of the HTSUS, as they are constructed of “a veneer affixed to a base.” Veneered panels are specifically provided for in heading 4412, HTSUS, and these products are classified in that heading in accordance with GRI 1.
The applicable subheading for the LVL panels will be 4412.99.5115, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other: Other: With at least one outer ply of nonconiferous wood: Other: Other: Other. The rate of duty will be free.
The instant wood products may be subject to anti-dumping and countervailing duties (AD/CVD) for hardwood plywood from China. Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at http://trade.gov/enforcement/ (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 https://www.usitc.gov (click on “Antidumping and Countervailing Duty” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at http://addcvd.cbp.gov/.
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