CLA-2-44:OT:RR:NC:N1:130
Ms. Eva Labarda
Canusa Wood
500-1281 West Georgia Street
Vancouver, V6E 3J7
Canada
RE: The tariff classification of multiple multilayer wood panels from Malaysia
Dear Ms. Labarda:
In your letter, dated December 14, 2022, you requested a binding classification ruling. The ruling was requested on four multilayer wood panels. Product information and samples were submitted for our review.
Item 1 is an 18mm-thick plywood panel that is overlaid on its face and back with melamine-impregnated paper. The panel measures 4 feet wide by 8 feet long and the paper is either white or printed with a wood grain. The panel is constructed of 13 wood layers or plies, none of which exceeds 6mm in thickness. The grain of each layer runs at a 90-degree angle to the successive layers. The wood layers all consist of sengon (falcata) wood (Albiza falcataria) or rubberwood (Hevea spp.), both identified as tropical woods in the Annex to Chapter 44, Appellation of Certain Tropical Woods, Explanatory Notes to the Harmonized System (ENs). The melamine-impregnated paper is an opaque sheet that obscures the grain of the face ply.
Item 2 is an 18mm-thick plywood panel with a face ply of engineered wood veneer (also known as RCV, or reconstituted wood veneer, a veneer sliced from a block of laminated veneers). The panel measures 49” wide by 97” long and the sample is constructed of nine wood plies or layers, none of which exceeds 6mm in thickness. The core consists of seven plies of rubberwood. The face and back plies consist of engineered falcata wood measuring 0.4mm in thickness. The grain of each layer runs at a 90-degree angle to the successive layers. The panel is not coated or covered with any material.
Item 3 is an 18mm-thick plywood panel with face plies of mersawa (Anisoptera curtisii, a tropical wood) wood veneer. The panel measures 49” wide by 97” long and the sample is constructed of nine wood plies or layers, none of which exceeds 6mm in thickness. The core consists of seven plies of rubberwood. The grain of each layer runs at a 90-degree angle to the successive layers. The panel is not coated or covered with any material.
Item 4 is a 17.5mm-thick plywood platform, i.e., a plywood panel without its face and back plies. The panel measures 49” wide by 97” long and the sample is constructed of nine wood plies or layers, none of which exceeds 6mm in thickness. The platform consists wholly of rubberwood. The grain of each layer runs at a 90-degree angle to the successive layers. The panel is not coated or covered with any material.
The term “plywood” is defined in the Explanatory Notes to the Harmonized System (ENs) for heading 4412, Harmonized Tariff Schedule of the United States (HTSUS), as a panel “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. Plywood is specifically provided for in heading 4412 of the HTSUS, and the panels are classified in that heading in accordance with General Rule of Interpretation 1.
For Item 1, the melamine-impregnated paper constitutes a “surface covering”, as defined 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.
The melamine-impregnated paper is not a veneer and is incorporated for purposes of enhancing the plywood. As such, plywood that is overlaid with melamine-impregnated paper meets the term “surface covered”. Because the melamine-impregnated paper obscures the grain of the wood beneath, the panel will be classified as plywood that has been surface covered with a material that obscures the grain.
The applicable subheading for Item 1 will be 4412.31.9200, 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: Other: Other. The rate of duty will be 8 percent ad valorem.
The applicable subheading for Items 2, 3, and 4 will be 4412.31.5265, 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: Other: Other: Not surface covered. 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 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