CLA-2-44:OT:RR:NC:2:230
Mr. Brian D. Adams
Universal Forest Products
5200 Highway 138, Suite 200
Union City, GA 30291
RE: The tariff classification of surface covered birch plywood from Latvia
Dear Mr. Adams:
In your letter received in this office on September 21, 2009 and your resubmission which we received October 2, 2009, you requested a tariff classification ruling. The sample which you submitted is being retained by this office.
The ruling was requested on Latvian birch plywood. Two photos and a representative sample (12” x 12”) of the product were submitted for our examination. You state in your letter that the plywood in question is made of 100% birch (face, back and core). The face and back are covered with a Phenolic Surface Film (PSF) having a weight of 220 g/m2. According to the submitted sample, the plywood is composed of thirteen birch veneer plies (all under 6 mm thick) laminated together so that the grains of the layers run at angles to each other. The total thickness of the plywood panel is 17 mm. The subject Latvian birch plywood overlaid with PSF is to be used as shuttering for concrete constructional work.
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: (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.)
According to the submitted sample, the composition, and the construction of the subject panel, the product in question is within the scope of the term "plywood" of heading 4412, HTSUS. In addition, we find that the PSF surface covering obscures the grain, texture, and markings of the face ply.
The applicable subheading for the birch plywood will be 4412.32.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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, 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.
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