CLA-2-44:OT:RR:NC:N5:130
Ms. Anastasiia Stulikova
Canusa Wood Products Ltd.
500-1281 W. Georgia St.
Vancouver, BC V6E3J7
CANADA
RE: The classification of phenolic film-faced and medium density overlay plywood from Ghana
Dear Ms. Stulikova:
In your letter, dated March 3, 2026, you requested a binding classification ruling on plywood with both a
phenolic film and a medium density overlay (MDO) on the outer plies. Product information and a sample
were provided for our review.
The product under consideration is approximately 18mm in thickness. The plywood consists of 11 veneers of
wood laminated together with the grain of each layer running at a 90-degree angle to the grains of the
adjacent layers. No ply exceeds 6mm in thickness. The face and back plies are constructed of gmelina wood
(Gmelina arborea, a tropical wood) and the core is constructed of gmelina and eucalyptus woods. The
sample provided is covered on one outer ply with a phenolic film and is covered on the other outer ply with
MDO, or paper that is impregnated with resin. Both the coating and covering obscure the grain of the wood
beneath. We note that you indicate the wood is from Ghana, but you do not indicate where the plywood was
manufactured.
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 product
meets the definition of “plywood” as set forth in the ENs to heading 4412 of the HTSUS, as it is 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 this
product is classified in that heading in accordance with GRI 1.
The phenolic resin film and MDO 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. The phenolic resin film is covered by the term “plastics” and the MDO is covered by the term
“paper”. Because the film and MDO obscure the grain of the wood, the panels will be classified as plywood
that is surface covered with a material that obscures the grain of the face ply.
The applicable subheading for the plywood covered with both phenolic film and MDO will be 4412.31.9200,
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: With at
least one outer ply of tropical wood: Other: Other. The rate of duty will be 8 percent ad valorem.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Laurel Duvall at [email protected].
Sincerely,
(for)
James Forkan
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division