The tariff classification of wood crate runners from China

N297441 June 28, 2018 CLA-2-44:OT:RR:NC:1:130 CATEGORY: Classification TARIFF NO.: 4412.99.5115 Mr. John K. Greenlee John A. Steer Co. 1227 N. 4th Street Philadelphia, PA 19122-4403 RE: The tariff classification of wood crate runners from China Dear Mr. Greenlee: In your letter, dated April 13, 2018, you requested a binding classification ruling on behalf of your client, Taraca Pacific Inc. The request was returned to you for additional information, which was received by this office on May 29, 2018. The ruling was requested on laminated veneer lumber crate runners. A sample and product information were submitted for our review and will be retained for reference. The product is identified as a “crate runner”, and is constructed of laminated veneer lumber (LVL). The LVL construction consists of multiple wood veneers laminated one on top of the next, with the grains of each veneer running parallel. Each veneer consists of poplar (a non-coniferous) wood, and measures approximately 2mm in thickness. The runners measure approximately 45mm wide x 35mm high x 4 feet long. On the bottom side of the runner, there is a rectangular indentation measuring approximately 6mm high x 17mm wide. The crate runner is continuously shaped along its length with this indentation, and the indentation is designed to hold pallet strapping securely. The runners are placed beneath a wood platform and are held in place by the straps; the combination of the runners and platform essentially creates a pallet. 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 (GRIs). 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 LVL construction of the crate runners meets the definition of a “veneered panel” as set forth in the ENs to heading 4412. A veneered panel is a panel “consisting of a thin veneer of wood affixed to a base, usually of inferior wood, by gluing under pressure.” As heading 4412 provides specifically for veneered panels, the crate runners, when imported independently, will be classifiable in that heading. The applicable subheading for LVL wood crate runners, when imported independently, will be 4412.99.5115, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other: Other: With at least one outer ply of nonconiferous wood: Other: Other: Other. The rate of duty will be free. The instant LVL crate runners may be subject to antidumping duties and countervailing duties (AD/CVD) for imports of hardwood plywood from China. Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP).  You can contact them at http://trade.gov/enforcement/ (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 https://www.usitc.gov (click on “Antidumping and Countervailing Duty” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using CBP’s 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division