CLA-2-44:OT:RR:NC:1:130
Ms. Cathy Mehling
CJ International, Inc.
403 Maclean Ave.
Louisville, KY 40209
RE: The tariff classification of plywood panels overlaid with fiberboard from Spain
Dear Ms. Mehling:
In your letter, dated July 15, 2018, you requested a binding ruling on behalf of your client, Grupo Garnica Plywood, S.A. The ruling was requested on a plywood panel. A sample was submitted for our review and will be returned to you, as requested. The sample will be returned under separate cover.
The panel measures approximately 18mm in thickness and consists of 7 poplar (a non-coniferous wood) veneers laminated together, one on top of the next. Each veneer ply measures approximately 2mm in thickness. The grain of each ply runs at an angle (90 degrees) to that of the subsequent plies. The panel is covered on its face and back with a 2mm-thick layer of fiberboard. The fiberboard layers completely obscure the grain of the wood. The panels measure approximately 4’ x 8’ at time of importation.
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 instant product meets the definition of “plywood” as set forth in the ENs to heading 4412 of the HTSUS, as it is constructed of “three or more sheets of wood glued and pressed one on the other and generally disposed so that the grains of successive layers are at an angle.” Plywood is specifically provided for in heading 4412, HTSUS, and this product is classified in that heading in accordance with GRI 1.
The fiberboard is a “surface covering” as described in Additional US Note 1(c) to Chapter 44, HTSUS:
The term "surface covered," as applied to the articles of headings 4411 and 4412, means that one or more exterior surfaces of a product have been treated with creosote or other wood preservatives, or with fillers, sealers, waxes, oils, stains, varnishes, paints or enamels, or have been overlaid with paper, fabric, plastics, base metal, or other material.
This note specifically provides that plywood of heading 4412, HTSUS, may be surface covered with a variety of materials, including “other material”, which includes fiberboard. The fiberboard merely enhances the properties of the plywood. As the fiberboard obscures the wood grain, the panel will be classified as plywood that is surface covered with a material that obscures the grain of the face ply. See New York Rulings N288599, M85625 and N247806.
The applicable subheading for the plywood panels with a face ply of poplar and covered on its face and back with fiberboard will be 4412.32.5700, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness: Other, with at least one outer ply of nonconiferous wood: Other (than Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply). The rate of duty will be 8 percent ad valorem.
In your letter, you suggest that the poplar plywood panel overlaid with fiberboard is classifiable under 4412.99.9500/HTSUS. We disagree. A plywood panel constructed of poplar (a non-coniferous wood) veneers, none of which exceeds 6mm in thickness, is described by the subheading language of 4412.32: “Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness: Other, with at least one outer ply of nonconiferous wood.” Subheading 4412.99.9500, HTSUS, describes a product that is not of a plywood construction, and which has two outer plies of coniferous wood. Therefore, classification in 4412.99.9500, HTSUS, is precluded.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
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