CLA-2-44:OT:RR:NC:N1:130
Mr. Joel Montero
Dantzler Inc.
54 SW 6th Avenue
Miami, FL 33130
RE: The tariff classification of multilayer wood panels from Indonesia
Dear Mr. Montero:
In your letter, dated April 6, 2023, you requested a binding classification ruling. The ruling was returned to you for additional information, which was received by this office on April 26, 2023. The ruling was requested on multilayer wood panels. Product information and a sample were submitted for our review.
The products under consideration are uncoated, multilayer wood panels. You state that the panels measure 4 feet wide by 8 feet long and between 5.2 millimeters to 22 millimeters in thickness. The panels are constructed of 5 to 11 wood layers or plies, none of which exceeds 6 mm in thickness. The core consists of falcata (Albizia spp.), rubberwood (Hevea spp.), or a mixture of the two, both identified as tropical woods in the Annex to Chapter 44, Appellation of Certain Tropical Woods, Explanatory Notes to the Harmonized System (ENs). The grain of each layer runs at a 90-degree angle to the successive layers. The face and back plies consist of birch (Betula spp.), a nonconiferous wood, measuring 0.3 millimeter in thickness.
The term “plywood” is defined in the 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.
The applicable subheading for the multilayer wood panels will be 4412.33.0640, 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 at least one outer ply of nonconiferous wood of the species alder (Alnus spp.), ash (Fraxinus spp.), beech (Fagus spp.), birch (Betula spp.), cherry (Prunus spp.), chestnut (Castanea spp.), elm (Ulmus spp.), eucalyptus (Eucalyptus spp.), hickory (Carya spp.), horse chestnut (Aesculus spp.), lime (Tilia spp.), maple (Acer spp.), oak (Quercus spp.), plane tree (Platanus spp.), poplar and aspen (Populus spp.), robinia (Robinia spp.), tulipwood (Liriodendron spp.) or walnut (Juglans spp.): 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: With a face ply of birch (Betula spp.): Other (than Panels not exceeding in any dimension 3.6 mm in thickness, 1.2 m in width and 2.2 m in length): Not surface covered. The rate of duty will be free.
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.
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