CLA-2-44:OT:RR:NC:N1:130
Mr. Joel Montero Diaz
Dantzler Inc.
54 SW 6th Street
Miami, FL 33130
RE: The tariff classification of multilayered wood panels from China
Dear Mr. Diaz:
In your letter, dated June 3, 2021, you requested a binding tariff classification ruling. The ruling was requested on multilayer wood panels from China. Product information, pictures, and a sample were submitted for our review. We note that the sample submitted differs from the information provided in the ruling request. We will classify based on our email conversation of June 21, 2021 and the sample submitted.
The product under consideration is a wood panel that is constructed of 4 layers of wood. You indicated in your email that the panels have a face ply of Okoumé, a poplar core, and the back ply can be poplar or Okoumé. The 2 core plies and back ply have grains oriented at 90-degree angles to those of the successive layers. The face ply is a veneer of Okoumé with its grain oriented parallel to that of the layer beneath it. You state that the panels may be imported in various sizes. The width of panel can be 24.5 inches, 30.5 inches, 32.5 inches, 34.5 inches, or 36.5 inches. The length of the panel can be 80.5 inches, 84.5 inches, or 96.5 inches. The thickness of the panel will be 2.7 millimeters to 3 millimeters. No ply exceeds 6 millimeters in thickness. You indicated that the panels are not coated with any material. You specified that the panels are used as door skins and that the back ply will be adhered to a door frame.
The panels meet the definition of “plywood” as set forth in the Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS) for heading 4412: 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.” While the panel has a fourth layer oriented parallel to a successive layer, the layers are still “generally disposed so that the grains of successive layers are at an angle.” Furthermore, the panel maintains the properties of plywood. Heading 4412 provides specifically for plywood. Therefore, in accordance with General Rule of Interpretation 1, the panels will be classified therein.
In the instance where the face ply is Okoumé (a tropical wood) and the back ply is poplar (a non-coniferous wood), the face ply will govern classification.
The applicable subheading for the multilayered panels with a thickness of 2.7 millimeters to 3 millimeters; a width of 24.5 inches, 30.5 inches, 32.5 inches, 34.5 inches, or 36.5 inches; and a length of 80.5 inches or 84.5 inches will be 4412.31.4850, 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: With at least one outer ply of tropical 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: Other: With at least one outer ply of the following tropical woods: Dark Red Meranti, Light Red Meranti, White Lauan, Sipo, Limba, Okoumé, Obeche, Acajou d'Afrique, Sapelli, Virola, Mahogany, Palissandre de Para, Palissandre de Rio or Palissandre de Rose: Other: Panels not exceeding 3.6 mm in thickness and not exceeding 1.2 m in width and 2.2 m in length. The rate of duty will be 8 percent ad valorem.
The applicable subheading for the multilayered panels with a thickness of 2.7 millimeters to 3 millimeters; a width of 24.5 inches, 30.5 inches, 32.5 inches, 34.5 inches, or 36.5 inches; and a length of 96.5 inches will be 4412.31.4865, 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: With at least one outer ply of tropical 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: Other: With at least one outer ply of the following tropical woods: Dark Red Meranti, Light Red Meranti, White Lauan, Sipo, Limba, Okoumé, Obeche, Acajou d'Afrique, Sapelli, Virola, Mahogany, Palissandre de Para, Palissandre de Rio or Palissandre de Rose: Other: Other: Not surface covered. The rate of duty will be 8 percent ad valorem.
The above classifications are provided only for the products described in this ruling. Products with different constructions and/or dimensions may be classified in different provisions. Additional ruling requests may be submitted, as needed.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4412.31.4850 and 4412.31.4865, 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, i.e., 9903.88.03, in addition to subheading 4412.31.4850 or 4412.31.4865, 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, including information on exclusions and their effective dates, 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.
The merchandise in question may be subject to antidumping duties and countervailing duties (AD/CVD) for hardwood plywood from China (A570-051, C570-052). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at https://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at https://www.usitc.gov/trade_remedy/documents/orders.xls, and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at https://aceservices.cbp.dhs.gov/adcvdweb.
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