CLA-2-44:OT:RR:NC:1:130
Mr. Jon Shellabarger
ECI Customs Brokerage, Inc.
2401 NW 69th Street
Miami, FL 33147
RE: The tariff classification of phenolic film-faced birch plywood panels from Russia
Dear Mr. Shellabarger:
In your letter, dated July 11, 2019, you requested a binding ruling on behalf of your client, USPLY, LLC. The ruling was requested on two variations of phenolic film-faced plywood. Samples were submitted for our review and will be retained for reference.
Samples A and B are both panels consisting of birch (Betula pendula) veneer layers laminated together with the grain of each layer oriented at an angle to those of the successive layers. No ply exceeds 6mm in thickness. The imported panels will range from 6mm to 25mm in thickness, and will be 4’ (W) by 8’ (L). Both sample A and sample B are overlaid on their face and back plies with an opaque brown phenolic resin film that fully obscures the grain of the wood beneath it. The film on sample A weighs 120g/m2, and on sample B, 220g/m2. You state that the panels will be used for concrete formwork and RV applications.
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 instant panels meet the definition of “plywood” as set forth in the ENs to heading 4412 of the HTSUS, as they are constructed 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.” Plywood is specifically provided for in heading 4412, HTSUS, and the panels are classified in that heading in accordance with GRI 1.
The phenolic film is a “surface covering” as described in Additional US Note 1(c) to Chapter 44, HTSUS:
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. As the phenolic film is opaque and fully obscures the outer plies, the panels will be classified as plywood that is surface covered with a material that obscures the grain of the face ply. See New York Rulings N288599, N247806, and NY M85625.
The applicable subheading for the phenolic film-faced birch plywood panels will be 4412.33.5700, 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 at least one outer ply of nonconiferous wood of the species alder (Alnus spp.), ash (Fraxinus spp.), beech (Fagus spp.), birch (Betula spp.), cherry (Prunus spp.), chestnut (Castanea spp.), elm (Ulmus spp.), eucalyptus (Eucalyptus spp.), hickory (Carya spp.), horse chestnut (Aesculus spp.), lime (Tilia spp.), maple (Acer spp.), oak (Quercus spp.), plane tree (Platanus spp.), poplar and aspen (Populus spp.), robinia (Robinia spp.), tulipwood (Liriodendron spp.) or walnut (Juglans spp.): Other (than 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). The rate of duty will be 8 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 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