CLA-2-44:OT:RR:NC:N5:130
Mr. Paul Zhu
Brooklyn Plywood Ltd.
855 39th Street
Brooklyn, NY 11232
RE: The classification of melamine- and HDF-overlaid edge-glued lumber from Indonesia
Dear Mr. Zhu:
In your letter, dated March 23, 2026, you requested a binding classification ruling on edge-glued lumber
faced with melamine-impregnated paper and high-density fiberboard (HDF). Product information and a
sample were provided for our review.
The product under consideration is approximately 19mm in thickness. The panel is constructed of
edge-glued lumber consisting of jabon, gmelina, and racuk (padauk) (all tropical woods). The edge-glued
lumber has been overlaid on both sides with a 2mm-thick sheet of HDF and a layer of opaque
melamine-impregnated paper. The edge-glued lumber is not surfaced with veneers beneath the HDF and
paper.
The classification of edge-glued lumber is impacted by being overlaid with HDF and melamine-impregnated
paper. The Explanatory Notes to the Harmonized System for Chapter 44 instruct that
…the classification of wood is not affected by treatment necessary for its preservation, such as
seasoning, superficial charring, priming and stopping, or impregnation with creosote or other wood
preservatives (e.g., coal tar, pentachlorophenol (ISO), chromated copper arsenate or ammoniacal
copper arsenate); nor is it affected by reason of being painted, stained or varnished.
Since the edge-glued lumber is treated beyond the limitations of this instruction, the product is not classified
as edge-glued lumber.
The applicable subheading for the edge-glued lumber faced with HDF and melamine-impregnated paper will
be 4421.99.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other
articles of wood: Other: Other: Other: Other: Other. The general rate of duty will be 3.3 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 the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
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 P. Forkan
Director
National Commodity Specialist Division