CLA-2-44:OT:RR:NC:N3:230
Ms. Karlamari Rodriguez
Inter-World Customs Brokers, Inc.
P.O Box 9023568
San Juan, PR 00902
RE: The tariff classification of paper-overlaid plywood and fiberboard from China
Dear Ms. Rodriguez:
In your letter, dated June 13, 2017, you requested a tariff classification ruling on behalf of your client, Business to Business Liaison, Inc.. The ruling was returned to you for additional information, which was received by this office on July 26, 2017. Inc. The ruling was requested on paper-overlaid plywood and fiberboard. Samples were submitted for our review and will be retained for reference.
The ruling request concerns two products. The first is a three-layer plywood that is overlaid on its face with high gloss white paper. The panel measures approximately 3mm in thickness. The plywood is constructed with outer plies of eucalyptus wood and a core of poplar, both non-coniferous woods. The grains of the plies run at an angle to those of the successive plies. The white paper fully obscures the grain of the wood beneath it. The second product is a layer of medium density fiberboard (MDF) that has been overlaid with a wood grain paper. The face of the panel has been grooved with a decorative black line. You state that the MDF has been manufactured from wood fibers agglomerated with resin and wax and subjected to high temperature and pressure.
Heading 4412, Harmonized Tariff Schedule of the United States (HTSUS), provides for the classification of plywood. The Explanatory Notes to the Harmonized System (ENs) for heading 4412 define plywood as panels “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.” The overlaid plywood meets this definition, as it is constructed of three wood layers with the grains so oriented. The paper overlay meets the definition of the term “surface covered” as defined in Additional U.S. Note 1(c):
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.
The paper overlay does not preclude classification of the panel in heading 4412, HTSUS. Therefore, classification therein is appropriate. As the paper fully obscures the grain of the face ply, the panel must be classified accordingly.
Heading 4411, HTSUS, provides for the classification of MDF. The ENs for heading 4411 state that MDF “is manufactured in a process in which additional thermosetting resins are added to the dried wood fibres in order to assist the bonding process in the press. The density generally ranges from 0.45 g/cm3 to 1 g/cm3.” The instant panel is manufactured by this process, known as the “dry production process” and therefore is classifiable as MDF. The panel is overlaid with paper and grooved. Note 4 to Chapter 44, HTSUS provides that
Products of heading 4410, 4411 or 4412 may be worked to form the shapes provided for in respect of the articles of heading 4409, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation provided it does not give them the character of articles of other headings.
Grooving of a panel is an operation that is permitted within the limits of heading 4409, HTSUS. Therefore, classification of an MDF panel that has been grooved on its face is permitted in heading 4411, HTSUS. Because the panel is overlaid on its face with paper, Additional U.S. Note 1(c) again applies. The panel is classifiable in heading 4411, HTSUS.
The applicable subheading for the overlaid plywood will be 4412.32.5700, 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:
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.
The applicable subheading for the overlaid MDF will be 4411.12.9090, HTSUS, which provides for Fiberboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances: Medium density fiberboard (MDF): Of a thickness not exceeding 5 mm: Other: Other: Other: Other. The rate of duty will be 3.9 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 https://hts.usitc.gov/current.
The instant panels may be subject to antidumping duties and countervailing duties (AD/CVD) for imports of hardwood plywood from China. Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at http://trade.gov/enforcement/ (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 https://www.usitc.gov (click on “Antidumping and Countervailing Duty” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using CBP’s 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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division