CLA-2-44:OT:RR:NC:N1:130
Mr. David J. Geraci
Global Product Sourcing, LLC
7 Mary Way
Hainesport, NJ 08036
RE: The tariff classification of multilayer wood paneling from China
Dear Mr. Geraci:
In your letter, dated July 18, 2018, you requested a tariff classification ruling. The ruling was requested for two styles of multilayer wood wall paneling. Samples of each panel were submitted for our review and will be retained for reference.
The merchandise under consideration is two styles of wood wall paneling, identified as “Barrington Birch” and “Vintage Oak”. Each panel meaures approximately 4mm in thickness. The panels are constructed of two plies each – a thin veneer of birch or oak wood laminated onto a substrate of medium density fiberboard. Each panel is also backed with a layer of paper. The face of the panel is continuously shaped in beads that repeat at 45mm intervals. The panels are imported in 4’ x 8’ sheets.
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 (GRIs). 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 two-ply wall panel panel meets the definition of a “veneered panel” as set forth in the ENs to heading 4412. A veneered panel is a panel “consisting of a thin veneer of wood affixed to a base, usually of inferior wood, by gluing under pressure.” As heading 4412 provides specifically for veneered panels, the panels will be classifiable in that heading.
We note that the paper backing would not impact classification of the instant wall panels. Additionally, Note 4 to Chapter 44 allows for continuously shaped boards to be classified in heading 4412:
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.
The beading does not give the panels the character of articles of another heading.
The applicable subheading for for the multilayer wood wall panels will be 4412.99.5115, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other: Other: With at least one outer ply of nonconiferous wood: 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 the World Wide Web at https://hts.usitc.gov/current.
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