CLA-2-44:OT:RR:NC:N1:130
Mr. Joel Montero
Dantzler Inc.
54 SW 6th Street
Miami, FL 33130
RE: The tariff classification and country of origin of multilayer wood panels from Gabon
Dear Mr. Montero:
In your letter, dated May 16, 2023, you requested a binding ruling for tariff classification and country of origin. 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 1220 millimeters wide by 2440 millimeters long and between 4 millimeters to 30 millimeters in thickness. You indicate that the face and back plies are constructed of Okoumé (a tropical wood) that measures 0.5 millimeters in thickness and the core plies are also constructed of Okoumé that each measure 1.6 to 1.7 millimeters. The sample you submitted consists of 9 plies and the grain of each layer runs at a 90-degree angle to the successive layers.
The term “plywood” is defined in the Explanatory Notes 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 4412.31.4869, 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: Other. The rate of duty will be 8 percent ad valorem.
Your request also concerns the country of origin of the multilayer wood panels. In your letter, you indicate that all the materials incorporated into the panels are of Gabon origin. In addition, all the manufacturing operations from wood harvesting to plywood finishing take place in Gabon. Title 19, Code of Federal Regulations, Section 134.1(b) provides that “‘Country of origin’ means the country of manufacture, production, or growth of any article of foreign origin entering the United States.” Because the wood and the finished plywood panels are fully grown and manufactured in Gabon, Gabon is the country of origin.
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