CLA-2-44:OT:RR:NC:2:230
Ms. Lourdes M. Perez
Vivian Quintero, CHB
1970 NW 70 Avenue
Miami, FL 33126
RE: The tariff classification of plywood from China
Dear Ms. Perez:
In your letter dated May 28, 2009 you requested a tariff classification ruling on behalf of your client, Dantzler, Inc. On June 18, 2009 the ruling was rejected for a sample and additional information which were received by this office on October 25, 2009.
The ruling was requested on Birch plywood. You submitted two representative plywood samples for our examination measuring approximately 4 ¾” x 4 ¾”. The designated samples are 18 mm thick plywood, Grade D, poplar core (Populus), birch face and back (Betula). Both plywood samples have the same construction with the exception that sample 1 is face and back covered with a black film which obscures the grain, texture and markings on the wood face ply, and sample 2 is not surface covered. The boards will be imported in 4’ x 8’ sheets. In the U.S., the plywood will be used for concrete shuttering (film covered) and furniture production.
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 EN’s to heading 44.12 state as follows:
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 EN’s to heading 44.12 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.
According to the submitted samples, the composition, and the construction of the subject panels, the product in question is within the scope of the term "plywood" of heading 4412, HTSUS. In addition, we find that the Birch plywood with the black film surface has the grain, texture and markings of the face ply obscured.
The applicable subheading for the unfinished birch faced plywood, not surface covered, will be 4412.32.0540, 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: Not surface covered: With a face ply of birch (Betula spp.): Other: Not surface covered. The rate of duty will be Free.
The applicable subheading for the black film faced 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