CLA-2-44:OT:RR:NC:1:130
Mr. Jeevan Manhas
Canusa Wood Products Ltd.
Suite 203
1281 Georgia St.
Vancouver, BC V6E 3J7
CANADA
RE: The tariff classification of high pressure laminate-covered plywood panels from China
Dear Mr. Manhas:
In your letter, dated June 22, 2018, you requested a binding tariff classification ruling. The ruling was requested on plywood panels that have been covered on both face and back with high-pressure melamine laminate (HPL). Samples were submitted for our review and will be retained for reference.
You submit samples of four similar products, all varying slightly in construction:
Sample 1 is an 18mm-thick panel consisting of 13 laminated layers of wood. The core is constructed of eleven 1mm- to 2mm-thick poplar veneers, and the core is faced and backed with 0.5mm-thick pine veneers. You do not identify the species of pine wood. No ply exceeds 6mm in thickness, and the grain of each ply runs at an angle to that of the subsequent plies. The panels will be overlaid on the face and back with a white HPL sheet. HPL is essentially a plastic laminate sheet constructed of resin-impregnated paper and melamine. The HPL fully obscures the grain of the wood beneath it. You state that the complete panels, at time of importation, will measure 4’ (W) x 8’ (L).
Sample 2 is an 18mm-thick panel consisting of 12 laminated layers of wood. The core is constructed of ten 1mm- to 2mm-thick poplar veneers, and the core is faced and backed with 0.5mm-thick pine veneers. You do not identify the species of pine wood. No ply exceeds 6mm in thickness, and the grain of each ply runs at an angle to that of the subsequent plies. The panels will be overlaid on the face with a white HPL sheet that fully obscures the grain of the wood beneath it. The back wood veneer is exposed. You state that the complete panels, at time of importation, will measure 4’ (W) x 8’ (L).
Sample 3 is a 19mm-thick panel consisting of 15 laminated layers. The core is constructed of nine 1mm- to 2mm-thick poplar veneers, and is layered on both sides with medium density fiberboard (MDF) cross-bands. The panel is then faced and backed with 0.5mm-thick pine veneers. You do not identify the species of pine wood. No ply exceeds 6mm in thickness, and the grain of each wood ply runs at an angle to that of the subsequent plies. The panels will be overlaid on the face and back with a white HPL sheet that fully obscures the grain of the wood beneath it. You state that the complete panels, at time of importation, will measure 4’ (W) x 8’ (L).
Sample 4 is a 19mm-thick panel consisting of 13 laminated layers. The core is constructed of seven 1mm- to 2mm-thick poplar veneers and is faced and backed with 0.5mm-thick pine veneers. You do not identify the species of pine wood. No ply exceeds 6mm in thickness, and the grain of each ply runs at an angle to that of the subsequent plies. The panels will then be overlaid on the face and back with an MDF layer. The entire panel overlaid on the face and back with a white HPL sheet. Both the MDF and HPL fully obscure the grain of the wood beneath them. You state that the complete panels, at time of importation, will measure 4’ (W) x 8’ (L).
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 panels meet the definition of “plywood”, as set forth in the ENs to heading 4412 of the HTSUS, as they are 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.” Plywood is specifically provided for in heading 4412, HTSUS, and these panels are classified in that heading in accordance with GRI 1.
The HPL sheets and the MDF sheets not faced with wood veneers are surface coverings 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.
This note specifically provides that plywood of heading 4412, HTSUS, may be surface covered with a variety of materials. HPL sheet is a surface covering. Outer layers of MDF are also surface coverings. As the HPL and MDF obscure the grain of the wood beneath them, the panels will be classified as plywood that is surface covered with a material that obscures the grain of the face ply. See New York Rulings N288599, N247806, and NY M85625.
Please note that, without the species of the pine outer plies being identified, the panels can only be classified to eight digits.
The applicable subheading for the high pressure melamine laminate-covered plywood panels will be 4412.39.50, 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 both outer plies of coniferous wood: Other. The rate of duty will be 5.1 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