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 Eastern Red Cedar plywood from China
Dear Mr. Geraci:
In your letter, dated July 18, 2018, you requested a tariff classification ruling. The ruling was requested for cedar plywood. A sample of the panel was submitted for our review and will be retained for reference.
The merchandise under consideration is a 5-ply sheet of plywood. The panel measures approximately 5mm in thickness and is imported in 4’ x 8’ sheets. The face ply is a thin veneer of Eastern Red Cedar (Juniperus virginiana), and the back is a thin veneer of Radiata pine (Pinus radiata) wood. Both are coniferous woods. The veneers are not coated or covered on any surface. No ply exceeds 6mm in thickness, and the grain of each ply runs at a 90-degree angle to that of the subsequent plies. The panel is sanded on its face.
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). “Plywood” is defined by the Explanatory Notes to the Harmonized System as “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 definition describes the instant panel. Plywood is specifically provided for in heading 4412 of the HTSUS, and this product is classified in that heading in accordance with General Rule of Interpretation 1.
The applicable subheading for for the Eastern Red Cedar plywood will be 4412.39.4062, 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 both outer plies of coniferous wood: 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: Other: Other: Fully sanded on at least one face, but not further processed. The rate of duty is 8 percent ad valorem.
You suggest that the panel is classifiable in subheading 4412.39.5050, HTSUS. We disagree. This subheading provides for plywood with two outer plies of coniferous wood, and that is surfaced covered with an opaque material that obscures the grain of the wood. The instant panel has no surface coverings, as defined by Additional US Note 1(c) to Chapter 44, HTSUS. The instant panel is correctly classified as being “not surface covered”.
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