N068821 N0 Ruling Active

The tariff classification of Thermal Fused Melamine Plywood from China

Issued August 14, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4412.32.5600

Headings: 4412

Product description

It is composed of middle plies of Chinese poplar veneers, each approximately 1.5 mm thick, laminated together so that the grains of the layers run at 90 degree angles to each other. Each side of the poplar plywood is first surface covered with a 3 mm thick layer of MDF (medium density fiberboard) and then with a melamine impregnated paper. The plywood will be imported in 4’ x 8’ sheets with a thickness of 12 to 25 mm (seven to eleven plies of Chinese poplar veneer).

CBP rationale

The applicable subheading for the “Thermal Fused Melamine Plywood” will be 4412.32.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other plywood consisting solely of sheets of wood, each ply not exceeding 6 mm in thickness: Other, with at least one outer ply of nonconiferous wood: Other: (than 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).

Full text

N068821 August 14, 2009 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.32.5600 Mr. Dave Stone InterGlobal Forest 2190 West 11th Avenue, Suite 231 P. O. Box 2543 Eugene, OR 97402 RE: The tariff classification of Thermal Fused Melamine Plywood from China Dear Mr. Stone: In your letter dated July 7, 2009, you requested a tariff classification ruling. The ruling was requested on a product known as “Thermal Fused Melamine Plywood”. A representative sample of the product was submitted. It is composed of middle plies of Chinese poplar veneers, each approximately 1.5 mm thick, laminated together so that the grains of the layers run at 90 degree angles to each other. Each side of the poplar plywood is first surface covered with a 3 mm thick layer of MDF (medium density fiberboard) and then with a melamine impregnated paper. The plywood will be imported in 4’ x 8’ sheets with a thickness of 12 to 25 mm (seven to eleven plies of Chinese poplar veneer). The applicable subheading for the “Thermal Fused Melamine Plywood” will be 4412.32.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other plywood consisting solely of sheets of wood, each ply not exceeding 6 mm in thickness: Other, with at least one outer ply of nonconiferous wood: Other: (than 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). The rate of duty will be 8 percent ad valorem. 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 http://www.usitc.gov/tata/hts/. 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 (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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