CLA-2-44:OT:RR:NC:1:130
Ms. Anny Auty
Zhengzhou Tong Lin Wood Co., Ltd.
Lan Kao District
Zhenzhou
CHINA
RE: The tariff classification of multilayer wood panels from China
Dear Ms. Auty:
In your letter, dated July 10, 2024, you requested a binding tariff classification ruling. The ruling was requested on two multilayer wood panels. A sample and product information were submitted for our review.
There are two products under consideration. One product was represented with a sample. The sample provided measures 18mm in thickness and is constructed of seven wood layers. The core consists of 14mm-thick paulownia (a non-coniferous wood) edge-glued lumber. On both sides of the core, there are three poplar (a non-coniferous wood) veneers. The three veneers measure 0.5mm, 1mm, and 0.5mm in thickness. The grain of each layer runs at an angle to that of the consecutive layers. The face and back are then overlaid with an opaque, melamine-impregnated, woodgrain-printed paper layer. The paper obscures the grain of the wood beneath it. You do not provide length and width dimensions for this particular panel.
The second product, described in writing, measures 18mm in thickness and is constructed of three layers. Again, the core consists of 14mm-thick paulownia wood edge-glued lumber. On both sides of the core, there is a layer of 2mm-thick medium density fiberboard (MDF). The MDF is then overlaid with an opaque, melamine-impregnated, woodgrain-printed paper layer. In your submission, you indicate that this panel may be imported in various sizes ranging from 5.9 inches to 17.71 inches in width and 23.6 inches to 94 inches in length. The thickness ranges from 0.354 inches to 0.945 inches, however, you do not specify how the thickness of the layers varies.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level (for the 4 digit headings and the 6 digit subheadings) and facilitate classification under the Harmonized Tariff Schedule of the United States (HTSUS) by offering guidance in understanding the scope of the headings and the General Rules of Interpretation (GRIs). While neither legally binding nor dispositive of classification issues, the ENs provide commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989).
The sample panel meets the definition of plywood as set forth in the ENs to heading 4412. Plywood is 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. The sample consists of seven layers, the grain of which alternates directions. The panel also meets the definition of blockboard and similar laminated wood, which is a panel in which the core is thick and composed of blocks, laths or battens of wood glued together and surfaced with the outer plies. Plywood, similar laminated wood, and blockboard are classifiable in heading 4412.
The applicable subheading for the sample panel consisting of seven wood layers will be 4412.52.4100, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Blockboard, laminboard and battenboard: Other, with at least one outer ply of nonconiferous wood: Plywood: Other. The rate of duty will be 8 percent ad valorem.
The second panel, described in writing, consists of edge-glued lumber which has been overlaid with two surface coverings: MDF and melamine-impregnated paper. The term edge-glued lumber refers to a building material that is undedicated for any use. Its classification is not impacted by minor treatment with preservatives or paint. However, being overlaid with MDF and melamine-impregnated paper precludes classification of the panel as simply edge-glued lumber.
The applicable subheading for the panel consisting of edge-glued lumber surfaced with MDF and melamine-impregnated paper will be 4421.99.9880, HTSUS, which provides for Other articles of wood: Other: Other: Other: Other: Other. The rate of duty will be 3.3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 4412.52.4100 and 4421.99.9880, 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 subheadings 4412.52.4100 and 4421.99.9880, 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 World Wide Web at https://hts.usitc.gov.
The sample panel consisting of seven wood layers may be subject to anti-dumping and countervailing duties for hardwood plywood from China (A570-051/C570-052). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce (ITA) and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). General information regarding the ITA and AD/CVD can be found at https://www.trade.gov/us-antidumping-and-countervailing-duties. The ITA's Guide on How to File for an Antidumping/Countervailing Duty Scope Ruling Request is available at https://enforcement.trade.gov/scope/Request-Scope-Ruling.pdf
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. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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