The tariff classification of plywood panels from China
Issued April 1, 2014 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4412.39.4062
Headings: 4412
Product description
The ruling was requested on plywood panels. Detailed product specifications were submitted for our review. The product is a 13-ply plywood panel measuring 18mm in thickness. The face and back plies consist of a 1mm-thick veneer of Radiata pine. The core consists of 11 poplar veneers, each less than 3mm in thickness. The grain of each ply runs at a 90 degree angle to that of the subsequent plies. The panels will be imported in sizes 4’ (w) x 8’ (L) x 18mm in thickness.
CBP rationale
The applicable subheading for the plywood flooring panels will be 4412.39.4062, 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 both outer plies of coniferous 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): Fully sanded on at least one face, but not further processed.
Full text
N250972 April 1, 2014 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.39.4062 Ms. Mariana Chan Liberty Woods International, Inc. 1903 Wright Place Suite 360 Carlsbad, CA 92008 RE: The tariff classification of plywood panels from China Dear Ms. Chan: In your letter dated February 28, 2014, you requested a tariff classification ruling. The ruling was requested on plywood panels. Detailed product specifications were submitted for our review. The product is a 13-ply plywood panel measuring 18mm in thickness. The face and back plies consist of a 1mm-thick veneer of Radiata pine. The core consists of 11 poplar veneers, each less than 3mm in thickness. The grain of each ply runs at a 90 degree angle to that of the subsequent plies. The panels will be imported in sizes 4’ (w) x 8’ (L) x 18mm in thickness. You state that the panels are fully sanded on at least one face and not further processed. The applicable subheading for the plywood flooring panels will be 4412.39.4062, 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 both outer plies of coniferous 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): Fully sanded on at least one face, but not further processed. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
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