CLA-2-44:OT:RR:NC:N1:130
Mr. LeRoy Otteson
Timber Products LLC
305 South 4th St.
Springfield, OR 97477
RE: The tariff classification of plywood faced with medium density fiberboard from Brazil
Dear Mr. Otteson:
In your letter, dated February 21, 2019, you requested a tariff classification ruling. The request was returned to you for additional information, which was received by this office on April 8, 2019. A sample was submitted for our review and will be retained for reference.
The product conisdered in this ruling is plywood that has been overlaid on its face and back with medium density fiberboard (MDF). The submitted panel sample measures approximately 18mm in thickness. It consists of five 2.2mm-thick Taeda pine (Pinus taeda, a coniferous wood) veneers, laminated one on top of the next with the grain of each ply running at a 90 degree angle to that of the subsequent plies. That 5-layer panel is then overlaid on its face and back with a 3mm-thick layer of MDF. You state that the 7-layer panels will be imported in 4’ x 8’ sheets that will be overlaid on the face and back with domestic hardwood veneers after importation. Plywood is defined by the Explanatory Notes to the Harmonized System 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.” This definition describes the instant panel, which, while having covered outer plies, still functions as, and has the properties of, plywood. Plywood is specifically provided for in heading 4412 of the Harmonized Tariff Schedule of the United States (HTSUS), and this product is classified in that heading in accordance with General Rule of Interpretation 1. Additional US note 1(c) to Chapter 44, HTSUS, states that:
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.
This note specifically provides that plywood of heading 4412, HTSUS, may be surface covered with a variety of materials. Because the MDF merely enhances the plywood, it qualifies as a surface covering. As the MDF obscures the grain of the wood, the panels will be classified as plywood that has been surface covered with a material that obscures the grain. See New York Rulings N061984 and N247806. The fact that the plywood will be overlaid with veneers after importation does not impact classification. The applicable subheading for the plywood faced with MDF will be 4412.39.5030, 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: With at least one outer ply of long leaf pine (Pinus palustris), short leaf pine (Pinus echinata), southern yellow pine (loblolly pine) (Pinus taeda), slash pine (Pinus elliotti), pitch pine (Pinus rigida) or Virginia pine (Pinus
virginiana). The rate of duty will be 5.1 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 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