CLA-2-44:OT:RR:NC:2:230
Mr. Dave Stone, President
InterGlobal Forest
2190 West 11th Ave., Suite 231
P.O. Box 2543
Eugene, OR 97402
RE: The tariff classification of “Fiberlam Platforms” from China
Dear Mr. Stone:
In your letter dated May 21, 2009, you requested a tariff classification ruling.
The product in question is known as “Fiberlam Platforms.” The panels will be imported in sizes of 4 feet x 8 feet by 12 mm to 25 mm thick, and they are composed of seven to eleven wood veneer plies of Chinese poplar. Each ply is approximately 1.5 mm thick and laminated together so that their grains are at right angle to each other. The face and the back of the panels are overlaid with sheets of 3 mm thick medium density fiberboard (“MDF”). In the United States the platforms will be further covered with paper, vinyl, Formica, or a wood veneer and then used in furniture, cabinetry, displays, and fixtures. A sample measuring approximately 6” x 8” and 17 mm thick (including the MDF) was submitted. The sample is composed of 7 veneer plies and overlaid on the face and back with MDF.
You have suggested that the product in question should be classified under heading 4411, HTSUS, which provides for fiberboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances. We do not agree for the reasons that follow.
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRI will be applied, in the order of their appearance.
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 HTSUS by offering guidance in understanding the scope of the headings and the General Rules of Interpretation. 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 ENs to heading 44.12 state as follows:
This heading covers:
(1) Plywood consisting 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; this gives the panels greater strength and, by compensating shrinkage, reduces warping. Each component sheet is known as a “ply” and plywood is usually formed of an odd number of plies, the middle ply being called the “core”.
In addition, the ENs state:
The products of this heading remain classified herein whether or not they have been worked to form the shapes provided for in respect of the goods of heading 44.09, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular and whether or not they have been worked at the surface, the edge or the end, or coated or covered (e.g., with textile fabric, plastics, paint, paper or metal) or submitted to any other operation, provided these operations do not thereby give such products the essential character of articles of other headings. (Emphasis added.)
Subheading Explanatory Note.
Subheadings 4412.10, 4412.31, 4412.32 and 4412.39
Plywood remains classified in these subheadings even if it has been surface-covered or further worked as described in the penultimate paragraph of the Explanatory Note to heading 44.12. (Emphasis added.)
According to GRI 1, the product in question, “Fiberlam Platforms,” is within the scope of the term “plywood” of heading 4412, HTSUS, and it is surface covered with a material (MDF) which obscures the grain, texture, or markings of the wood veneer face ply.
The applicable subheading for the “Fiberlam Platforms” will be 4412.32.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for plywood, veneered panels and similar laminated wood: other 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 (than not surface covered). The rate of duty will be 8 percent ad valorem.
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 http://www.usitc.gov/tata/hts/.
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