CLA-2 CO:R:C:G 086256 MH
Mr. Keith Erickson
T.J. International
380 East Park Center Boulevard
Boise, Idaho 83706
RE: Tariff Classification of Laminated Veneer Lumber
Dear Mr. Erickson:
This is in reference to a letter dated October 23, 1989, in which you
request a ruling on the classification of a product known as laminated veneer
lumber (LVL).
FACTS:
LVL consists of multiple laminations of veneers having their grains
parallel. In the case of your merchandise, the veneers are each one-eighth inch
thick. The merchandise is produced in thicknesses of 3/4 inch to 2-1/2 inches
and in lengths of 8 to 60 feet. After importation, the merchandise may be cut
to any length or width the customer desires.
In a ruling dated August 29, 1989 (our reference NY 844464), the Area
Director, New York Seaport, stated that the applicable subheading for LVL is
4412.99.9020, Harmonized Tariff Schedule of the United States (HTS), which
provides for other veneered panels and similar laminated wood.
ISSUE:
Whether LVL is classifiable as builders' carpentry of heading 4418 or as
plywood, veneered panels and similar laminated wood of heading 4412.
LAW AND ANALYSIS:
You argue that the previous ruling is incorrect and that LVL is properly
classifiable in heading 4418 as builders' carpentry. You believe that the use
of LVL as a structural lumber product qualifies it for classification in heading
4418. Moreover, you argue that LVL does not meet the terms of heading 4412.
-2-
Upon review of the information which you have provided, we agree that LVL
is not classifiable in heading 4412 because it does not meet the description of
plywood, veneered panels or of similar laminated wood. Each of these terms is
described specifically in the Explanatory Notes to the Harmonized Commodity
Description and Coding System. LVL is not plywood because the grains of the
plies are parallel rather than at an angle as is the case with plywood. LVL is
not a veneered panel because such panels are described in the Explanatory Notes
as consisting of a thin veneer of wood affixed to a base, usually of inferior
wood. LVL by contrast consists of multiple plies of wood used for structural
purposes. Finally, LVL does not meet the description of nor is it akin to the
various products enumerated in the Explanatory Notes as constituting similar
laminated wood. Accordingly, classification under heading 4412 is precluded.
On the basis of the information you have provided, it is clear that LVL is
a structural lumber product that is used in a variety of load-bearing
applications in the construction industry. It is a highly engineered product
which is designed in many instances as a direct substitute for glue laminated
timber. The Explanatory Notes to heading 4418 specifically provide that the
term builders' carpentry includes glulam. In view of the similarity as to use
between glulam and LVL and its use as a structural lumber product generally, we
find that LVL is properly classifiable in heading 4418.
HOLDING:
The merchandise is classifiable in subheading 4418.90.40 as builders'
carpentry, dutiable at the rate of 5.1 percent ad valorem. The 9th and 10th
digits of the subheading number, required to be supplied upon entry of the
merchandise, will be determined by the condition of the merchandise at the time
of entry. See the provision of subheading 4418.90.40, attached.
Pursuant to section 177.9, Customs Regulations (19 CFR Part 177), we have
reviewed our previous ruling and found it not to reflect the current views of
the Customs Service. Our previous ruling will be modified in conformity with
the foregoing analysis.
Sincerely,
Harvey B. Fox
Director, Office of
Regulations and Rulings
Enclosures