CLA-2-44:RR:NC:SP:230 J88520
Mr. James F. Morgan
PBB Global Logistics
883-D Airport Park Road
Glen Burnie, MD 21061
RE: The tariff classification of laminated wood panels and bamboo veneers from China.
Dear Mr. Morgan:
In your letter dated September 8, 2003, you requested a tariff classification ruling on behalf of your client, Kespera Corp. Five samples were submitted for our examination and will be retained for reference.
Item “CL 06 25 400 N” is a section of a wood panel, approximately 3.1 mm in overall thickness, consisting of 4 layers that have been laminated together. The face is of multiple strips of bamboo, while the remaining layers are sheets of Chinese pine veneer. With the exception of the face (whose grain runs in the same direction as the ply immediately below it), the product exhibits a cross-grain type of construction. The product will be imported in unworked 400 mm x 2400 mm panels for multi-purpose use, including the manufacture of furniture and wall paneling. The sample does not appear to have any surface coatings or coverings.
The applicable subheading for the “CL 06 25 400 N” panels, as represented by the submitted sample, will be 4412.14.3160, 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: other, with at least one outer ply of nonconiferous wood… other: not surface covered. The rate of duty will be 8%.
(We note that you mention a variation of the above product in which fiberboard (MDF) will be used for one or more of the inner plies. The classification given above applies to the submitted sample as described. If you require a ruling on the variant product containing fiberboard, you should submit a sample of it, along with appropriate technical information.)
Items “48 34 3123 VC” and “48 34 3123 HN” are 3-ply panels consisting of a 12-mm-thick fiberboard (MDF) core with a 3-mm-thick multi-strip bamboo face and a 3-mm-thick multi-strip bamboo back. The items will be imported as unworked 4 x 8 foot, general-purpose panels, having either a natural or “carbonated” finish, with or without coatings of lacquer or similar material.
The applicable subheading for items “48 34 3123 VC” and “48 34 3123 HN” will be 4412.29.5600, HTS, which provides for other (than certain enumerated) veneered panels and similar laminated wood, with at least one outer ply of nonconiferous wood. The rate of duty will be free.
Items “CL 06 430 C” and “CL 06 430 N” are sheets of bamboo veneer, approximately 0.6 mm thick, with glued-on cloth backings. (“C” denotes a carbonized finish, while “N” denotes a natural finish.) One sample appears to be a single, continuous sheet of veneer that was peeled from a bamboo cane. The other sample appears to consist of multiple strips of bamboo placed edge to edge. You state that these products will be imported in 430 mm x 2500 mm sheets, either uncoated or coated with varnish or lacquer.
The applicable subheading for items “CL 06 430 C” and “CL 06 430 N” will be 4408.90.0198, HTS, which provides for sheets for veneering (including those obtained by slicing laminated wood), for plywood or for other similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm: other than coniferous or tropical… reinforced or backed: other. The rate of duty will be free.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Bureau of Customs and Border Protection.
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 Paul Garretto at 646-733-3035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division