Protest Number 0201-95-100506; classification of knotty pine plywood; heading 4412; subheading 4412.12; subheading 4412.19; coniferous wood; nonconiferous wood

HQ 959378 October 24, 1997 CLA-2 RR:TC:TE 959378 RH CATEGORY: Classification TARIFF NO.: 4412.19.4069 Port Director U.S. Customs Service P.O. Box 1490 St. Albans, VT 05478 RE: Protest Number 0201-95-100506; classification of knotty pine plywood; heading 4412; subheading 4412.12; subheading 4412.19; coniferous wood; nonconiferous wood Dear Sir: This is in response to the Application for Further Review of Protest Number 0201-95-100506, filed by Tower Group International, Inc., on behalf of the importer, Norbord Industries, Inc. (“Protestant"), contesting the classification of knotty pine plywood, which you forwarded to our office for review in June of 1996. You forwarded the Application for Further Review of Protest to our office pursuant to section 174.24(b) of the Customs Regulations (19 C.F.R. §174.24(b)). No sample was submitted. FACTS: The merchandise under consideration is Canadian plywood consisting of a poplar veneer core with a veneer cover of knotty pine, which the protestant imported into the United States on July 18, 1995. Upon entry, the protestant classified the plywood under subheading 4412.19.5050 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Customs liquidated the entry on October 20, 1995, under subheading 4412.19.4069, HTSUSA. - 2 - The protestant now claims that the plywood is classifiable under the 1995 subheading 4412.12.5000, HTSUSA, and seeks reliquidation of the entry. ISSUE: Is the wood under consideration classifiable under subheading 4412.12, HTSUSA, as plywood with at least one outer ply of nonconiferous wood, or under subheading 4412.19, HTSUSA, as plywood with both outer plies of coniferous wood? LAW AND ANALYSIS: Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Heading 4412 encompasses plywood, veneered panels and similar laminated wood. The subheadings in contention are 4412.12 (plywood with at least one outer ply of nonconiferous wood) and subheading 4412.19 (plywood with both outer plies of coniferous wood). Under the terms of the subheadings, classification is dependent on the species of wood comprising the outer plies and not on the species of wood of the middle plies or the core. In this case, as stated in the protest, both outer plies of the plywood are knotty pine, a coniferous wood. Accordingly, the wood does not meet the terms of subheading 4412.12, since that provision requires that at least one outer ply be of nonconiferous wood. HOLDING: The plywood under consideration is classifiable under subheading 4412.19.4069, HTSUSA, which provides for other plywood consisting solely of sheets of wood, each ply not exceeding 6 mm in thickness; with both outer plies of coniferous wood; not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply. Finally, the record reflects that the plywood is eligible for preferential treatment under the North American Free Trade Agreement (NAFTA). At the time of entry, the applicable rate of duty for such goods from Canada was 6 percent ad valorem. - 3 - In accordance with section 3A(11)(b) of Customs Directive Number 099 3550065, dated August 4, 1993, Subject: Revised Protest Directive, this decision should be attached to the Customs Form 19, Notice of Action, and furnished to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision (On that date) the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Ruling Module in ACS and to the public via the Diskette Subscription Service, Freedom of Information Act, and other public access channels. Sincerely,  John Durant, Director Tariff Classification Appeals Division