CLA-2-44:OT:RR:NC:N5:130
Ms. Carolyn Leski
BCB International Inc.
1010 Niagara Street,
Buffalo, NY 14213
RE: The tariff classification engineered wood veneer sheets with fleece backing from China
Dear Ms. Leski:
In your letter, dated October 28, 2024, you requested a binding tariff classification ruling on behalf of your client, Octopus Products Canada. The ruling was requested on engineered wood veneer sheets with fleece backing. Product information and pictures were submitted for our review. You indicate in the ruling request that samples would be forwarded with the ruling request, however, we did not receive the samples.
The products under consideration are engineered veneer sheets (also known as reconstituted veneer sheets) with fleece backing. Unlike natural wood veneer sheets, which are peeled from natural wood logs, engineered veneer sheets are sliced from laminated wood blocks. You indicate the engineered veneer sheets consist of wood from Ayous (Triplochiton spp., also known as Obeche, a tropical wood), poplar (Populus spp., a nonconiferous wood), basswood (Tilia spp., a nonconiferous wood), and other species. Your submission indicates that the species may be mixed; however, you did not provide a percentage breakdown of each of the species incorporated into the veneers. We will provide the classifications for veneers made wholly of the above-listed single species. For veneer sheets made of multiple species, please submit separate ruling requests and identify the breakdown of each species in percentage by weight. The data sheet supplied indicates the standard measurements for the engineered veneer sheets range from 2200 to 3400mm in length, 600 to 660mm in width, and 0.15 to 2.5mm in thickness. You provide no indication that the veneers are spliced or end-jointed.
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 (GRI). 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 language of heading 4408, HTSUS, provides for “Sheets for veneering (including those obtained by slicing laminated wood)…sawn lengthwise, sliced, or peeled…of a thickness not exceeding 6mm.” The ENs to heading 4408 provide that wood veneers may be “smoothed, dyed, coated or impregnated, or reinforced with paper or fabric backings, or in decorative sheets imitating marquetry”. The instant engineered veneers are sliced from laminated wood with fleece backing, and therefore are classified in heading 4408, HTSUS.
The applicable subheading for the fleece-backed engineered veneer sheeting of Ayous will be 4408.39.0250, HTSUS, which provides for Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for other similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm; Of tropical wood: Other (than Dark Red Meranti, Light Red Meranti and Meranti Bakau); Other (than spliced or end-jointed); Obeche (Triplochiton spp.), also known as Ayous. The rate of duty will be free. The applicable subheading for the fleece-backed engineered veneer sheeting of poplar and the fleece-backed engineered veneer sheeting of basswood will be 4408.90.0197, HTSUS, which provides for Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for other similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm; Other; Other (than spliced or end-jointed); Other. 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 4408.39.0250 or 4408.90.0197, 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 4408.39.0250 or 4408.90.0197, 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/programs-administration/trade-remedies, 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.
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.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division