CLA-2-44:OT:RR:NC:N1:130
Ms. Carolyn Leski
BCB International, Inc.
1010 Niagara St
Buffalo, NY 14213
RE: The tariff classification of wood wall panels from China or Canada
Dear Ms. Leski:
In your letter, dated June 20, 2022, you requested a binding tariff classification ruling on behalf of your client, Octopus Products Ltd. The ruling was requested on contoured wood wall panels. Product information and photos were provided for our review.
The request concerns Octo Terra Fluted Wall Panels. The wall panels are continuously shaped such that, when installed, they form a decorative, patterned, textured wall surface. Each panel measures approximately 20-22mm thick by 144-149mm wide by 3050mm long. Radiata pine wood is edge-glued into boards that are then profiled. The profile shapes demonstrated in the product information include parallel squared grooves, parallel half-round beads, or a zig-zag profile, each repeated over the entire panel surface. These repeated patterns are referenced as “fluting”. The profiled wood is then overlaid with an Ayous or Obeche (Triplochiton scleroxylon, a tropical wood) reconstituted veneer. The panels are shaped with tongue and groove joinery on their edges for installation purposes.
In your letter, you suggest that the panels are classifiable in subheading 4409.10.0500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for continuously shaped coniferous wood. We disagree. The Explanatory Notes (ENs) to heading 4409 specifically exclude veneered goods from classification in heading 4409. The ENs state: “This heading also excludes wood which has been surface worked beyond planing or sanding, other than painting, staining or varnishing (e.g., veneered (emphasis added), polished, bronzed, or faced with metal leaf)...” Additionally, edge-glued wood is precluded from classification in heading 4409. Therefore, classification in heading 4409 is precluded.
The ENs to heading 4418 specifically provide for recognizable articles used in the construction of a building. Wall panels are described by this language. The veneered construction of the product does not impact classification in heading 4418. Therefore, the panels are classifiable in heading 4418.
The applicable subheading for the Octo Terra Fluted Wall Panels will be 4418.99.9150, HTSUS, which provides for Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Other: Other: Other: Other: Prefabricated partitions and panels for buildings. The rate of duty will be 3.2 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4418.99.9150, 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 4418.99.9150, 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.
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