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 a multilayer particle board panel from China
Dear Ms. Labarda:
In your letter, dated November 30, 2022, you requested a binding classification ruling. The request was returned to you for additional information, which was received by this office on January 11, 2023. The ruling was requested on multilayer particle board panels. Product information and a sample were submitted for our review.
Item number P26, which has been termed, “Laminated Oriented Strand Board (LOSB)” is a 4’ x 8’ (or 9’) x 18mm-thick panel constructed of particle board and wood chip layers. You state that the panel consists of 5 layers: a face and back of particle board and a core composed of three layers of non-oriented wood chips. We have observed that the panel has distinct front and back layers of particle board, but there are not discernable layers within the wood chip core. Generally, in oriented strand board, the layers of wood strands (strands of wood measuring at least twice as long as they are wide) are oriented lengthwise in one layer and crosswise in the next. You indicate that, in the instant panels, the product is made of wood chips that are randomly placed and not oriented in any general direction of grain. As such, the core of the instant panel is not described by the term “oriented strand board”. The board is sanded and is not coated or covered with any other material.
Particle board is described by the Explanatory Notes to the Harmonized System as usually being “made from wood chips or particles obtained by the mechanical reduction of roundwood or wood residues.” This describes the instant product, which consists of chips and particles. Particle board and boards consisting of bonded layers of particle board are provided for in heading 4410 of the Harmonized Tariff Schedule of the United States (HTSUS). Particle board is often made with larger chips in its core and finer particles in its surfaces.
The applicable subheading for the multilayer particle board panel, will be 4410.11.0010, HTSUS, which provides for Particle board, oriented strand board (OSB) and similar board (for example, waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances: Of wood: Particle board: Unworked or not further worked than sanded. The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4410.11.0010, 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 4410.11.0010, 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