The tariff classification of plywood from Canada.
Issued August 11, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4412.19.4062, 4412.13.4040, 4412.14.0540, 4412.14.3060
Headings: 4412
Product description
(Toronto, Canada). The ruling was requested on 4 x 8 foot interior-grade plywood panels (consisting solely of sheets of wood) supplied in thicknesses of 1/2 inch (5-ply), 3/4 inch (7-ply) and 1 inch (9-ply). The individual thickness of the inner plies in all instances will be approximately 3.58 mm, while that of the face and back will be either 0.58 or 0.79 mm. The grain of each ply will run at a right angle to that of its adjacent layer(s). In their imported condition, the panels will be factory-sanded but not otherwise surface-treated. The product will be offered with a choice of various woods as the outer plies, but in each instance the face and back will both be of the same species: mahogany, birch, ash, black cherry, maple, red oak, white oak, hickory, or knotty pine (pinus contorta). The inner plies of all the panels will be Trembling Aspen (populus tremuloides).
CBP rationale
The applicable subheading for the panels with outer plies of mahogany will be 4412.13.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for plywood consisting solely of sheets of wood, each ply not exceeding 6 mm in thickness: with at least one outer ply of tropical wood specified in subheading note 1 to this chapter: not surface covered…with a face ply of mahogany (Swietenia spp. The applicable subheading for the panels with outer plies of birch will be 4412.14.0540, HTS, which provides for plywood…Other, with at least one outer ply of nonconiferous wood: not surface covered…with a face ply of birch (Betula spp. The applicable subheading for the panels with outer plies of ash, black cherry, maple, red oak, white oak or hickory will be 4412.14.3060, HTS, which provides for plywood…Other, with at least one outer ply of nonconiferous wood: not surface covered: Other. The applicable subheading for the panels with outer plies of knotty pine will be 4412.19.4062, HTS, which provides for plywood…Other, with both outer plies of coniferous wood: not surface covered: Other: Fully sanded on at least one face, but not further processed.
Full text
NY E84929 August 11, 1999 CLA-2-44:RR:NC:SP:230 E84929 CATEGORY: Classification TARIFF NO.: 4412.13.4040; 4412.14.0540; 4412.14.3060; 4412.19.4062 Mr. Frank M. Murphy Norman G. Jensen, Inc. P.O. Box 8008 Port Huron, MI 48061-8008 RE: The tariff classification of plywood from Canada. Dear Mr. Murphy: In your letter dated July 13, 1999, you requested a tariff classification ruling on behalf of your client, Norbord Industries, Inc. (Toronto, Canada). The ruling was requested on 4 x 8 foot interior-grade plywood panels (consisting solely of sheets of wood) supplied in thicknesses of 1/2 inch (5-ply), 3/4 inch (7-ply) and 1 inch (9-ply). The individual thickness of the inner plies in all instances will be approximately 3.58 mm, while that of the face and back will be either 0.58 or 0.79 mm. The grain of each ply will run at a right angle to that of its adjacent layer(s). In their imported condition, the panels will be factory-sanded but not otherwise surface-treated. The product will be offered with a choice of various woods as the outer plies, but in each instance the face and back will both be of the same species: mahogany, birch, ash, black cherry, maple, red oak, white oak, hickory, or knotty pine (pinus contorta). The inner plies of all the panels will be Trembling Aspen (populus tremuloides). The applicable subheading for the panels with outer plies of mahogany will be 4412.13.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for plywood consisting solely of sheets of wood, each ply not exceeding 6 mm in thickness: with at least one outer ply of tropical wood specified in subheading note 1 to this chapter: not surface covered…with a face ply of mahogany (Swietenia spp. or Khaya spp.). The general rate of duty will be 8%. The applicable subheading for the panels with outer plies of birch will be 4412.14.0540, HTS, which provides for plywood…Other, with at least one outer ply of nonconiferous wood: not surface covered…with a face ply of birch (Betula spp.). The general rate of duty will be free. The applicable subheading for the panels with outer plies of ash, black cherry, maple, red oak, white oak or hickory will be 4412.14.3060, HTS, which provides for plywood…Other, with at least one outer ply of nonconiferous wood: not surface covered: Other. The general rate of duty will be 8%. The applicable subheading for the panels with outer plies of knotty pine will be 4412.19.4062, HTS, which provides for plywood…Other, with both outer plies of coniferous wood: not surface covered: Other: Fully sanded on at least one face, but not further processed. The general rate of duty will be 8%. 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 Paul Garretto at 212-637-7009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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