CLA-2-44:OT:RR:NC:N1:130
Ms. Lisa Whiles
James J. Boyle & Co.
1498 SE Tech Center Pl. Ste 230
Vancouver, WA 98683
RE: The tariff classification of surface-covered plywood from China
Dear Ms. Whiles:
In your letter, dated November 11, 2020, you requested a tariff classification ruling on behalf of your client, Shelter Forest International Acquisitions, Inc. Product information was submitted for our review.
The product under consideration in this ruling is plywood that has been overlaid on its face and back with a white melamine sheet. You indicate that the panel typically measures 4’ (W) x 8’ (L) and is 18mm in thickness. Each panel consists of 13 plies or veneers – an 11-ply poplar core and a face and back of Hoop Pine (Araucaria cunninghamii), a coniferous wood. No ply exceeds 6mm in thickness. The veneers are laminated one on top of the next with the grain of each ply running at a 90 degree angle to those of the successive plies. The 13-ply panel is then overlaid on its face, or face and back, with a thin melamine sheet. The melamine sheet is opaque and consists of paper that has been impregnated with melamine. 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. 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.
The plywood is classifiable in heading 4412 and is overlaid on one or two exterior surfaces with melamine. The melamine overlay is covered by the terms “paper” and “plastics” above. The melamine is not a veneer and is incorporated for purposes of enhancing the plywood. As such, plywood overlaid with melamine sheet meets the term “surface covered”. Because the melamine obscures the grain of the wood beneath, 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 plywood will also be classified based on the species of wood that forms the outermost plies of the plywood (beneath the melamine). The applicable subheading for plywood with a face and back of Hoop Pine and overlaid with melamine sheet 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4412.39.5050, HTSUS, unless specifically excluded, are subject to an additional 25% percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading 4412.39.5050, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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