CBP Ruling N263347 — The tariff classification of wooden wall panels from China

Tariff classification

Headings: 4418

Product description

The samples will be retained for future reference. The submitted samples are identified as “Wall Cladding Panels”. The wooden wall panels measure approximately 9 3/16” (W) x 48 7/16” (L). The panels are made of randomly-sized wood strips laminated onto a 5mm-thick wooden panel. The backing panel is constructed of various wooden strips positioned in a ladder-like construction. The wooden strips are of varying thicknesses, and are positioned in a unidirectional, staggered pattern. The strips on the panel face are positioned such that they extend beyond one edge and one end of the wooden strip sheet, leaving a portion of the backing exposed on the remaining edge and end. When installed, the extended wood of one panel overlaps the exposed backing of another, allowing the panels to “interlock”.

CBP rationale

The applicable subheading for the wooden wall panels will be 4418.90.4650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Builders’ joinery and carpentry of wood, Other, Other prefabricated partitions and panels for buildings.

Full text

N263347 April 20, 2015 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4418.90.4650 Ms. Christy Mincemoyer Lumber Liquidators 3000 John Deere Road Toano, VA 23168 RE: The tariff classification of wooden wall panels from China Dear Ms. Mincemoyer: In your letter dated March 25, 2015, you requested a tariff classification ruling. The ruling was requested on wooden wall panels. Two representative samples panels were submitted for our review. The samples will be retained for future reference. The submitted samples are identified as “Wall Cladding Panels”. The wooden wall panels measure approximately 9 3/16” (W) x 48 7/16” (L). The panels are made of randomly-sized wood strips laminated onto a 5mm-thick wooden panel. The backing panel is constructed of various wooden strips positioned in a ladder-like construction. The wooden strips are of varying thicknesses, and are positioned in a unidirectional, staggered pattern. The strips on the panel face are positioned such that they extend beyond one edge and one end of the wooden strip sheet, leaving a portion of the backing exposed on the remaining edge and end. When installed, the extended wood of one panel overlaps the exposed backing of another, allowing the panels to “interlock”. You state that the species of hardwood for the face panel strips will be Acacia, Red Oak, Walnut or Maple. The applicable subheading for the wooden wall panels will be 4418.90.4650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Builders’ joinery and carpentry of wood, Other, Other prefabricated partitions and panels for buildings. The rate of duty will be 3.2 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 Director National Commodity Specialist Division

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