The tariff classification of plywood panels from China

N143735 February 15, 2011 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.31.4060; 4412.32.3175 Mr. Brad Jurkowski Liberty Woods International 1903 Wright Place Suite 360 Carlsbad, CA 92008 RE: The tariff classification of plywood panels from China Dear Mr. Jurkowski: In your letter dated December 17, 2010, you requested a tariff classification ruling. The ruling was returned to you for additional information, which was resubmitted to this office on January 19, 2011. The ruling was requested on a five-ply wood panel with a face ply of engineered wood veneer. A representative sample measuring 4.8mm in thickness was submitted for our review. You did not identify the full dimensions of the panels to be imported. The sample provided consists of five plies of wood laminated together so that the grains of the plies run at angles to one another. The face ply is a veneer sliced from wood constructed of hundreds of laminated veneer layers, either of Obeche or of poplar. This construction results in a decorative expanse of 1mm- to 2mm-thick, parallel wood lines. The back ply consists of a 0.15mm-thick veneer of birch. The face and back plies are laminated to a three-ply poplar core. The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRIs will be applied, in the order of their appearance.  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 HTSUS by offering guidance in understanding the scope of the headings and the General Rules of Interpretation. 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 ENs to heading 44.12 describe the term "plywood" as follows: Plywood consisting 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; this gives the panels greater strength and, by compensating shrinkage, reduces warping. Each component sheet is known as a "ply" and plywood is usually formed of an odd number of plies, the middle ply being called the "core".According to the submitted description, composition, and construction of the subject merchandise, the panels in question are within the scope of the term "plywood" of heading 4412, HTSUS. The applicable subheading for the plywood panels with a face ply of Obeche will be 4412.31.4060, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other 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, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply: Other (than with a face ply of certain enumerated species): With at least one outer ply of the following tropical woods: Dark Red Meranti, Light Red Meranti, White Lauan, Sipo, Limba, Okoume, Obeche, Acajou d’Afrique, Sapelli, Virola, Mahogany, Palissandre de Para, Pallissandre de Rio or Palissandre de Rose: Other (than with a face ply of mahogany): Other (than panels of specified dimensions): Other: Not surface covered. The rate of duty will be 8 percent ad valorem. The applicable subheading for the plywood panels with a face ply of poplar will be 4412.32.3175, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: 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: 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: Other (than with a face ply of certain enumerated species): Other (than wood flooring):other (than with a face ply of certain enumerated species): other (than panels of certain specified dimensions): Not surface covered. 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 Laurel Duvall at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division