CLA-2-44:OT:RR:NC:1:130
Ms. Brenda Jones
Overseas Hardwoods Co., Inc., dba OHC
24 Tacon Street
Mobile, AL 36607
RE: The tariff classification of eucalyptus “stacking sticks” from Brazil
Dear Ms. Jones:
In your letter, dated January 5, 2021, you requested a binding tariff classification ruling. The ruling was requested on eucalyptus “stacking sticks”. Product information and pictures were submitted for our review.
The products under consideration are narrow wood panels measuring approximately 1.25 or 1.5 inches wide by ¾ inch thick by 4, 6, or 8 feet in length. The panels are constructed of laminated veneer lumber (LVL); the instant product consists of 7 eucalyptus (a non-coniferous wood) veneers, each approximately 2.7mm in thickness, glued and pressed one on top of the next with the grains of the veneers running parallel. You state that the “sticks” are used to separate stacked lumber in a drying kiln, allowing for air and heat circulation between the pieces of lumber.
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 ENs set forth the definitions of various multilayer wood panels, including “veneered panels”. “Veneered panels” are defined as “panels consisting of a thin veneer of wood affixed to a base, usually of inferior wood, by glueing under pressure.” The instant “sticks” meet the definition of “veneered panels”, as they consist of a veneer affixed to a base of veneers with parallel-oriented grains. Veneered panels are specifically provided for in heading 4412, HTSUS, and this product is classified within that heading in accordance with GRI 1.
The applicable subheading for eucalyptus “stacking sticks” will be 4412.99.5115 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.
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