CLA-2-44:OT:RR:NC:N1:130
Ms. Alexandra Keller
Holland Southwest International
6831 Silsbee
Houston, TX 77033
RE: The classification of decorative wall panels from China
Dear Ms. Keller:
In your letter, dated June 18, 2019, you requested a binding tariff classification ruling. Product information, photos, and samples were submitted for our review.
The product under consideration is multilayer decorative wall panels from China. The panels are 5.2mm in thickness and are constructed of five wood layers laminated together, the grain of each running at an angle to that of the successive layers. The face of each panel consists of a 0.2mm-thick veneer of Hoop pine (Araucaria cunninghamii). The Hoop pine is harvested in Australia and cut into veneers in China. The core consists of a 1.8mm-thick poplar veneer, a 1.5mm-thick eucalyptus veneer, and another 1.8mm-thick poplar veneer. The panel back is a 0.2mm-thick veneer of European red pine (Pinus sylvestris). Both the Hoop pine and European red pine are coniferous woods. The panel is overlaid with an opaque, decorative, woodgrain paper. The face is continuously grooved along the length of the panel, at varying intervals. The imported panels will measure 4’ wide by 8’ long and will range from 2.7mm to 5.2mm in thickness.
“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 panels and is not impacted by the presence of the paper overlay. 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. With respect to the paper overlay, 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, including paper. In this instance, the paper is a surface covering that is merely decorative and enhances the plywood. As the paper obscures the grain of the wood beneath it, the panels will be classified as plywood that has been surface covered with a material that obscures the grain. See New York Rulings N298987, 803312, and N145143.
The applicable subheading for the plywood wall paneling 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: Other. The rate of duty will be 5.1 percent ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative 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(f), HTSUS. For additional information see “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.03 and classified in one of the subheadings enumerated in U.S. note 20(f) 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 subheading 9903.88.03.
Products of China classified under subheadings 4412.39.5050, HTSUS, unless specifically excluded, are subject to the additional 25 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 4412.39.5050, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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