CLA-2 CO:R:I 085227 MBH
Frank Michiels, Esq.
Garvey, Schubert & Barer
1011 Western Avenue
Seattle, Washington 98104-1023
RE: Glue-laminated Timber (glulam)
Dear Mr. Michiels:
This is in reference to your submission dated May 31, 1989, on behalf of
Bohemia Inc., with respect to the proper tariff classification of certain
glue-laminated timber (glulam) under the Harmonized System.
FACTS:
A sample is submitted. It consists of seven pieces of timber each
measuring 12 inches by 3 inches by 1.5 inches. The timbers have been laminated
so that the grain of all of the beams is parallel to the length of the member.
Glulam is used as a structural product in building construction. Although the
lamination process is not described, it is our understanding that an adhesive is
applied to bond the faces of the wood under extreme heat and pressure. You
state that the normal depth of one glulam ranges from 9 inches to 6 feet and
that lengths range from 10 feet to 140 feet. Your client exports glulam to
Japan.
ISSUE:
Whether the instant merchandise is classifiable as builders' carpentry in
heading 44.18 or as plywood, veneered panels and similar laminated wood in
heading 44.12.
LAW AND ANALYSIS:
Heading 44.18 provides for, among other things, builders' joinery and
carpentry of wood. The Explanatory Notes, are the official interpretation of
the Harmonized System at the international level. The Explanatory Notes to
heading 4418 provide as follows:
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"Builders' carpentry also includes
glue-laminated timber (glulam), which
is a structural timber product obtained
by gluing together a number of wood
laminations having their grain essentially
parallel. Laminations of curved members
are arranged so that the plane of each
lamination is at 90 degrees to the plane
of the applied load; thus, laminations of
a straight glulam beam are laid flat."
It is clear that the instant merchandise meets the description of glulam in
the Explanatory Notes to heading 44.18. Its construction, dimensions, and load
bearing capacity identify it as a structural product of this heading.
You indicate that the Government of Japan has been classifying glulam in
heading 44.12 for plywood, veneered panels and similar laminated wood. It is
clear that the instant product is not plywood or veneered panels. The question
presented is whether it may be considered "similar laminated wood".
The Explanatory Notes to heading 44.12 state that similar laminated wood
can be divided into two categories: 1) blockboard, laminboard and batten board
in which the core is thick and composed of blocks, laths or battens of wood
glued together and surfaced with outer plies; and 2) panels in which the wooden
core is replaced by other materials such as a layer or layers of particle board,
fiber board, wood wage glued together, absestos or cork.
The sample does not meet the description of either of these two types of
products since it is neither surfaced with outer plies, nor does it have a
material replacing its wooden core. In addition, the Explanatory Notes to 44.12
provide the following exclusion:
However, the heading does not cover massive
products such as laminated beams and arches
(so-called "glulam" products) (generally
heading 44.18).
(Emphasis in original).
It is thus clear that glulam is not classifiable in heading 44.12.
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HOLDING:
The instant merchandise is classifiable under the provision for builders'
joinery and carpentry of wood, including cellular wood panels, assembled parquet
panels, shingles and shakes: other, in subheading 4418.90.
We have been advised by the Office of the United States Trade
Representative that it is currently examining the appropriate procedure to
convey the views of the United States concerning this matter to the Government
of Japan.
Sincerely,
Harvey B. Fox
Director, Office of
Regulations and Rulings
Laminated Veneer Lumber
LVL is a panel-like product manufactured from veneers laid parallel to each
other (rather than at 90 degree angles as with plywood). However, LVL is not
used in panel-like applications, but rather as structural timbers and for other
similar uses.
A typical product may be comprised of veneers 1/16 inch thick by 18 inches wide
by 2 feet long. The veneers are bonded in a staggered fashion to produce a
continuouis product which is then cut to lengths of up to __ feet (1 inch thick
and 18 inches wide. Although LVL is produced in continuous sheets, it can be
ripped into strips whihc can be used as secondary structural conmponents. Paul Garreto says the following:
LVL is porvided for in 44.12 because it is a veneered panel. it is composed of
veneers and is suitabl e for a wide variety of purposes. He was less than clear
on whether LVL in any dimesnions met the description of the term panel in the
heading text. Hed did not seem to think it was a sdimilar laminated wood.
Basically he reasons that this product is simply plywood wich is arranged in a
diffeent fashion. It is multipyprose and is provided for eonomine in 44.12.
While it sometimes may be used for construction pruposes, plywwod is also so
usable, yet no one contends tha tplywood would not be in 4412.
Research
looking at the CCCN we see a change from the current HS text onf 4412 compared
to the previous text of 44.15? of the CCCN which allowd for laminated shhets as
well as panels and we are trying to detemine the basis for the language change.
We note that in the HS, the heading for 44.08 does state in the EN that the
sheets of this heading may be glued together to make larger sheets for use in
plywood and similar laminaated wood. Why do they say similar laminated wood?
Is it becuawse they are referring to heading 44.12?
Questions:
What is a panel? NMust it be in certain dimensions?
Does it matter that this stuff is not inferior wood in the core?
Does it meet the description of veneered panels in the TSUS? HTS? The United States is the world leader in the manufacrturee of laminated wood