CLA-2-44:OT:RR:NC:2:230
Ms. Tina Hilmen
1645 Avery Road
San Marcos, CA 92078
RE: The tariff classification of surface covered birch plywood from China
Dear Ms. Hilmen:
In your letter dated October 7 2010, you requested a tariff classification ruling. The ruling was returned to you for additional information, which was resubmitted to this office on January 26, 2011.
The ruling was requested on a thirteen-ply wood panel with a laminated white liner paper that covers the face ply. A representative sample measuring 7 ¾” (w) x 11 7/8” (l) x ¾” in thickness was submitted for our review. You state in your letter that the panels will be imported in 4’x8’ sheets. The sample submitted consists of thirteen plies of wood laminated together so that the grains of the plies run at angles to one another. The face and back plies are birch. The face ply is covered with a laminated white liner paper. The inner plies are poplar. You state that the plywood will be imported in two different forms, one outer ply surface covered with a laminated white liner paper, and both outer plies surface covered with a laminated white liner paper.
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 GRIs 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 describe the term "plywood" 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". According to the submitted sample of the subject product, the panels in question are within the scope of the term “plywood” of heading 4412, HTSUS.
Chapter 44, Additional U.S. Note 1 (c) defines the term “surface covered” as follows:
The term “surface covered,” as applied to the articles of headings 4411 and 4412, means that one or more exterior surfaces of a product have been treated with creosote or other wood preservatives, or with fillers, sealers, waxes, oils, stains, varnishes, paints or enamels, or have been overlaid with paper, fabric, plastics, base metal, or other material. (emphasis added)
As you state in your letter, the face ply of the wood panels are laminated with a white liner paper.
The white laminate is a decorative surfacing material, which obscures the grain, texture, and markings of the face ply.
The applicable subheading for the plywood panels with a face ply of birch 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 Laurel Duvall at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division