CLA-2-44:S:N:N1:230 848944
Mr. Michael D. Jones
Norman G. Jensen, Inc.
P. O. Box 1450
Pacific Highway Crossing
Blaine, WA 98230
RE: The tariff classification of plywood trailer flooring panels
from Canada
Dear Mr. Jones:
In your letter dated January 17, 1990, you requested a
tariff classification ruling on behalf of the Ainsworth Lumber
Company Ltd. of Savona, B. C., Canada.
The ruling was requested on plywood platform trailer flooring
panels. Samples and literature were submitted. The panels consist of
eleven or thirteen plies of 1/8 inch thick or 1/10 inch thick veneers.
The grain of the fourth ply from the face and the grain of the fourth
ply from the back run at an angle to the grain of the other plies. The
species of wood of all the plies is Douglas fir. The face and the back
are overlaid with a three ply laminate of cellulose sheets impregnated
with resin. The overlay obscures the grain and markings of the face
ply and provides a moisture barrier and an abrasion resistant surface.
The panels are cut out 1-1/2 inch wide and 1/8 inch deep on the face
along the ends. This design accommodates a metal plate as a means to
provide a sandwich-type connection between the panel and the trailer
metal frame. The plates are not being imported.
You suggested classification as parts of trailers under subheading
8716.90.5050, Harmonized Tariff Schedule of the United States (HTS).
However, these panels are within the scope of the plywood provisions.
Plywood may be overlaid with other materials and worked along the edges
or ends. According to the Additional U.S. Rules of Interpretation to
the HTS, Rule 1 (c), a provision for "parts" shall not prevail over a
specific provision for such part.
The applicable subheading for the plywood trailer flooring panels
will be 4412.19.5010, HTS, which provides for plywood consisting solely
of sheets of wood, each ply not exceeding 6 mm in thickness, with both
outer plies of coniferous wood, other (surface covered with a material
which obscures the grain, texture or markings of the face ply). The
rate of duty will be 8 percent ad valorem.
Goods classifiable under subheading 4412.19.5010, HTS, which have
originated in the territory of Canada, will be entitled to a 6.4
percent rate of duty under the United States-Canada Free Trade
Agreement (FTA) upon compliance with all applicable regulations. The
temporary duty modification under 9905.00.20, HTS, does not apply to
plywood of a type used for trailer flooring.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be brought
to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport