CLA-2-44:OT:RR:NC:2:230
Mr. Gregory Panek
SDV (USA), Inc.
10700 Waveland Ave.
Franklin Park, IL 60131
RE: The tariff classification of high performance wood veneers from France
Dear Mr. Panek:
In your letter, received July 5, 2013, you requested a tariff classification ruling. Samples were previously submitted for our review and have been retained for reference.
The ruling was requested on several high performance veneers, namely Brown Aningre, Amber Bamboo, Tropical Zebra Wood, Bog Oak, and Bubinga. Each of the products is constructed of a veneer of the respective wood type. The veneer is backed with three layers of phenolic resin-impregnated kraft paper, and is coated on its face with melamine.
The documentation previously provided explains that these products function as veneers but have the durability of high pressure laminates. The Explanatory Notes to the Harmonized System provide that wood veneers may be “smoothed, dyed, coated or impregnated, or reinforced with paper or fabric backings, or in decorative sheets imitating marquetry” and still remain classifiable in heading 4408, Harmonized Tariff Schedule of the United States (HTSUS). The instant veneers are coated with melamine and reinforced with a kraft paper backing, and therefore are classified in heading 4408, HTSUS.
The applicable subheading for the Brown Aningre and Bubinga high performance veneers will be 4408.39.0190, HTSUS, which provides for Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm: Of tropical wood specified in subheading note 2 to this chapter: Other: Other. The rate of duty will be free.
The applicable subheading for the Bog Oak high performance veneers will be 4408.90.0181, HTSUS, which provides for Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm: Other: Other: Oak (Quercus spp.): Other. The rate of duty will be free.
The applicable subheading for the Zebra Wood and Bamboo high performance veneers will be 4408.90.0195, HTSUS, which provides for Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm: Other: Other: Other. The rate of duty will be free.
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,
Thomas J. Russo
Director
National Commodity Specialist Division