The tariff classification of coconut palm wood panel from China

 N240641 April 18, 2013 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.94.3160 Mr. Kenny Choi Tigers Global Logistics 514 Eccles Avenue South San Francisco, CA 94080 RE: The tariff classification of coconut palm wood panel from China Dear Mr. Choi: In your letter dated March, 26, 2013, you requested a tariff classification ruling on behalf of your client, Smith and Fong Co. The ruling was returned to you for additional information, which was resubmitted to this office on April 12, 2013. A sample was submitted for our review and will be retained for reference. The ruling was requested on a three-ply, 20mm thick panel constructed of coconut palm wood. The two outer plies each measure 3mm in thickness, and the core is 14mm thick. The core is constructed of multiple pieces of wood edge-glued together. The grain of the core runs at a 90 degree angle to that of the outer plies. The panels to be imported will measure 3’ wide by 9’ long. 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 Harmonized Tariff Schedule of the United States (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 instant product meets the definition of “plywood” as set forth in the ENs to heading 4412 of the HTSUS, i.e., it is a panel constructed 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.” The panel further meets the definition of blockboard, a panel wherein “the core is thick and composed of blocks, laths or battens of wood glued together and surfaced with the outer plies.” The applicable subheading for the coconut palm plywood panels will be 4412.94.3160, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other: Blockboard, laminboard and battenboard: With at least one outer ply of nonconiferous wood: Plywood: 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: Other: Other: 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/. The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/. 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, Thomas J. Russo Director National Commodity Specialist Division