The tariff classification of birch face plywood panels from China

N247445 November 26, 2013 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.32.0570 Ms. Cynthia Rapp Birch SUS Company, LLC. 4745 N. 7th Street Suite 222 Phoenix, AZ 85014 RE: The tariff classification of birch face plywood panels from China Dear Ms. Birch: In your letter dated November 11, 2013, you requested a tariff classification ruling. The ruling was requested on birch face plywood panels. A representative cut sample section was submitted for our review. The sample will be retained for future reference. The sample plywood panel measures approximately 300mm wide x 300mm long x 5.5mm thick. The plywood panel is constructed of five veneer plies (all under 6 mm thick) laminated together so that the grains of the layers run at angles to each other. You state that the top layer (the face ply) and back layer each consists of birch (Betula spp) veneer. The outer plies are surface covered with a transparent stain that does not obscure the wood’s grain. The core of the plywood panel consists of poplar veneers. You state that the plywood panels will be imported in 1219mm widths x 1219mm to 2438mm lengths x 5mm to 9mm in thickness. 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 consist(s) 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 panel in question is within the scope of the term "plywood" of heading 4412, HTSUS. It does not meet the definitions of a veneered panel or similar laminated wood. The applicable subheading for the surface covered plywood panels will be 4412.32.0570, Harmonized Tariff Schedule of the United States (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: With a face ply of birch (Betula spp.): Other: Other. The rate of duty will be free. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division