CLA-2-44:S:N:N1:230 860273
Mr. Robert J-M. Fouquet
Ainsworth Lumber Co., Inc.
1838 W. 1st Avenue
Vancouver, B. C.
Canada V6J 1G4
RE: The tariff classification of plywood panels for trailer
flooring from Canada
Dear Mr. Fouquet:
In your letter dated January 14, 1991, which was received in
our office on February 7, 1991, you requested a tariff
classification ruling.
The ruling was requested on Transdeck flooring panels
manufactured by Ainsworth Lumber Co. According to literature
submitted by you, the panels are specially engineered laminated
structural products intended mainly for use as truck and trailer
flooring. The panels are 1-1/8 inch or 1-3/8 inch thick and
consist of eleven plies of wood veneer. The species of wood used
is Douglas fir for a weight advantage. Structural strength is
increased by having the grain of the fourth ply from the face and
the fourth ply from the back running at an angle to the grain of
the other plies. The plies are bonded together with a waterproof
thermosetting phenol formaldehyde resin adhesive. The face and
back are covered with an overlay of resin impregnated cellulose
sheets and the face overlay is textured in a slip- resistant
finish.
The panels are available in lengths of up to eight feet and
various widths. The ends are cut out to accomodate a metal
connecting plate. According to a sample quotation submitted by
you, the metal plates are provided separately by another company.
The panels are sold as kits containing enough panels to fit
specific trailers or trucks. Based on all the above information,
you believe that the Transdeck panels should be classified as
truck or trailer components.
Although dedicated for a specific end use, the Transdeck
panels are still considered plywood for tariff classification
purposes. Plywood consists of three or more sheets of wood
veneer glued together with the grain of at least one of the plies
running at an angle to the grain of the other plies. Plywood may
be covered with various materials including resin impregnated
sheets. In addition, the edges and ends of the plywood may be
cut or shaped. The Transdeck panels are within the scope of the
plywood provision. Based on a U.S. Rule of Interpretation to the
Harmonized Tariff Schedule, even if the panels are considered to
be parts of trucks or trailers, they would not be classified as
parts of trucks or trailers. Additional U.S. Rule of
Interpretation 1 (c) states that a provision for parts shall not
prevail over a specific provision for such parts. The provision
for plywood is a specific provision.
The applicable subheading for the Transdeck panels will be
4412.19.5010, Harmonized Tariff Schedule of the United States
(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 (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.
Goods classifiable under subheading 4412.19.5010, HTS, which
have originated in the territory of Canada, will be entitled to a
5.6 percent rate of duty under the United States-Canada Free
Trade Agreement (FTA) upon compliance with all applicable
regulations.
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