The tariff classification of surfaced, edge-glued lumber from China

N362909
July 13, 2026
CLA-2-44:OT:RR:NC:N5:130
CATEGORY: Classification
TARIFF NO.: 4421.99.9880
Mr. Solomon Abady Abady Law Firm PC 1185 6th Ave., 3rd floor New York, NY 10036 RE: The tariff classification of surfaced, edge-glued lumber from China Dear Mr. Abady: In your letter, dated July 7, 2026, you requested a binding tariff classification ruling on behalf of your client, Innovation Products, Inc. Product information and photos were submitted for our review. The product under consideration is a multilayer wood panel. The panel measures approximately 2440 mm x 1220 mm x 18 mm. It consists of three layers: a core of edge-glued lumber that is surfaced on either side with medium density fiberboard (MDF). The edge-glued lumber consists either of spruce/pine/fir (SPF) (a coniferous wood), or Falcataria moluccana (a tropical wood), and measures 13 mm in thickness. The MDF measures approximately 3 mm in thickness on the face and the back of the edge-glued lumber. From the pictures provided, it appears that the MDF is also covered with a paper layer printed with wood grain. The panel is not considered plywood, veneered panels, or similar laminated wood, as it does not consist of multiple layers of whole wood. The MDF is considered a surface covering, as is the printed paper layer. The Explanatory Notes to the Harmonized System for Chapter 44 indicate that classification is not affected by minimal surface coverings, including paint, stain, and varnish. Surface covering with MDF (and with paper) is more advanced. As subheading 4421.99.9400, Harmonized Tariff Schedule of the United States (HTSUS), only provides for edge-glued lumber, classification of a surface-covered, edge-glued lumber panel is precluded. The applicable subheading for the multilayer wood panel will be 4421.99.9880, HTSUS, which provides for Other articles of wood: Other: Other: Other: Other: Other. The general rate of duty will be 3.3 percent ad valorem. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the

classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Laurel Duvall at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division