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 November 1, 2018, you requested a tariff classification ruling. The ruling was requested on 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. Each panel will measure 4’ wide by 8’ long, and will range from 4.7mm-5.2mm in thickness. The panels are each constructed of five wood veneers; the grain of each veneer runs at an angle to that of the subsequent veneers. The face and back of each panel consist of a thin veneer of European red pine (Pinus sylvestris, a coniferous wood). One of the panels is unfinished on the face and the back, while the second has a face ply overlaid with paper printed with a wood grain. The paper obscures the grain of the face ply.
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 five-ply panels meet the definition of “plywood” as set forth in the ENs to heading 4412. “Plywood” is defined as a panel “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.” As heading 4412 provides specifically for plywood, the panels will be classifiable in that heading. Because one panel is unfinished, and the other is overlaid on its face with paper that obscures the grain of the face ply, the two panels are classifiable in separate HTSUS provisions.
The applicable subheading for the unfinished plywood panel with a face and back ply of Pinus sylvestris will be 4412.39.3000, 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: With a face ply of European red pine (Pinus silvestris). The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the plywood with a face and back ply of Pinus sylvestris and overlaid on its face with a paper that obscures the grain of the face ply will be 4412.39.5050, 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: Other. The rate of duty will be 5.1 percent ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheadings 4412.39.3000 and 4412.39.5050, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4412.39.3000 or 4412.39.5050, HTSUS, listed above.
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