The country of origin of birch-faced, parica plywood panels

N291240 November 7, 2017 MAR-2-44:OT:RR:NC:1:130 CATEGORY: Country of Origin Mr. Andrew Bean LWI 3815 Madison Ave. San Diego, CA 92116 RE: The country of origin of birch-faced, parica plywood panels Dear Mr. Bean: In your letter, dated September 1, 2017, you requested a binding country of origin ruling. The request was returned to you for additional information, which was received by this office on October 17, 2017. The ruling was requested on plywood with face and back plies of birch and core plies of parica wood. Product information was submitted for our review. You describe a scenario wherein birch veneers are peeled in China, and then shipped to Brazil. In Brazil, parica veneers are peeled and are then assembled into plywood panel cores. The core will consist of 9 plies of wood, the grains of which run at an angle to those of the subsequent plies. In Brazil, the birch veneers will be applied to the face and back of the parica plywood cores. No ply of the plywood exceeds 6mm in thickness. The panels will be cut to various sizes, but will mostly be imported in sheets measuring 4’ (W) x 8’ (L) Section 134.1(b) of the Customs Regulations (19 CFR 134.1(b)) provides that the "[c]ountry of origin" means the country of manufacture, production or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the "country of origin" within the meaning of Part 134, Customs Regulations (19 CFR Part 134). Substantial transformation requires that "[t]here must be a transformation; a new and different article must emerge, ‘having distinctive name, character, or use.’" Anheuser-Busch Brewing Association v. United States, 207 U.S. 556, 28 S. Ct 204 (1908). In the instant case, the lamination of birch face and back plies to the parica plywood core does not effect a substantial transformation. The Explanatory Notes to the Harmonized System (ENs) for Heading 4412, Harmonized Tariff Schedule of the United States (HTSUS), explain that plywood is constructed of “three or more layers of wood laminated together and generally disposed with the grain of each layer at an angle to that of the subsequent layer.” The parica veneer plywood core, manufactured in Brazil, meets this description. A 9-ply core of a plywood construction is classifiable as plywood under Heading 4412, HTSUS. The lamination of birch veneer face and back plies onto the plywood core results in a product that is still plywood, and is still classifiable in heading 4412, HTSUS. The lamination of face and back plies onto the core does not render a new and different article, and, thus, no substantial transformation has occurred. Because no substantial transformation is effected by the application of the Chinese birch veneers veneers to the Brazilian parica plywood core, the country of origin for the complete plywood panels is Brazil. 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, Steven A. Mack Director National Commodity Specialist Division