CLA-2-44:OT:RR:NC:2:230
Mr. Christopher Kane
Simon Gluck & Kane, LLP
250 West 34th Street
Suite 4615
One Penn Plaza
New York, NY 10119
RE: The tariff classification of phenolic film-covered plywood from China
Dear Mr. Kane:
In your letter dated March 28, 2013, you requested a tariff classification ruling on behalf of your client, Parkland Plastics, Inc. A sample was submitted for our review and will be retained for reference.
The ruling was requested on phenolic film-covered plywood. The sample measures 12 inches square and 25mm in thickness. The plywood is constructed of 14 1mm-thick poplar veneers and a face ply of birch. The product is coated on both sides with an opaque polymer film. The grains of each wood layer (ply) are oriented at right angles to the grains of each successive layer. You state that the plywood will be imported in sheets measuring 4 to 5 feet in width by 8 to 16 feet in length. The plywood is utilized in concrete formwork and RV applications.
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 Harmonized Tariff Schedule of the United States (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 instant product meets the definition of “plywood” as set forth in the ENs to heading 4412 of the HTSUS, i.e., it is a panel constructed 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.”
The phenolic film is a surface covering as described in Additional US Note 1(c) to Chapter 44, HTSUS: “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.” We find that the phenolic film completely obscures the grain, texture, and markings of the face and back plies.
In your letter you argue that the imported plywood is classifiable in subheading 4418.40.0000 as Formwork (shuttering) for concrete constructional work. This conclusion is incorrect for two reasons. First, the ENs for heading 4418, HTSUS, explain that goods of the heading are used in the construction of any kind of building, and are in the form of assembled goods or as recognisable unassembled pieces. The instant product is simply plywood sheet, a material with no dedicated use in the construction of a building. This particular subheading refers to formwork assemblies that are complete in their imported condition. Secondly, the ENs to 4418 are clear on the classification of film-faced plywood: “plywood panels, even if surface treated for the purposes of concrete shuttering, are classified in heading 4412.” Similar products are classified in New York Rulings NY M85625, NY G80741, N078691, and N082159.
The applicable subheading for the phenolic film-covered plywood 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 (other than bamboo), each ply not exceeding 6 mm in thickness (con.): 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/.
The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/.
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,
Thomas J. Russo
Director
National Commodity Specialist Division