CLA-2-44:OT:RR:NC:N5:130
Mr. Harro Jakel
PanTim Wood Products, Inc.
15 Washington Avenue
Scarborough, ME 04074
RE: The tariff classification of multilayer wood panels from Indonesia
Dear Mr. Jakel:
In your letter, dated January 5, 2024, you requested a binding tariff classification ruling. The ruling was requested for multilayer wood panels. Product information and a sample were submitted for our review.
The products under consideration are multilayer wood panels. You state that the panels measure 4 feet wide by 8 feet long and between 9 millimeters to 19 millimeters in thickness. The panels are constructed of 7 or 9 wood layers or plies, none of which exceeds 6 mm in thickness. The core consists of Falcata (Paraserianthes falcataria), and Jabon (Anthocephalus cadamba), both identified as tropical woods in the Annex to Chapter 44, Appellation of Certain Tropical Woods, The Harmonized Commodity Description and Coding System Explanatory Notes (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 0.25 millimeter in thickness. You state that the outer plies of birch veneer are covered with a clear urethane coating. 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 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. Additional US Note 1(c) to Chapter 44, HTSUS, also provides that coating or covering the surface of a good of heading 4412 does not preclude classification in heading 4412: The term "surface covered," as applied to the articles of headings 4411 and 4412, means that one or more exterior surfaces of a product have been treated with creosote or other wood preservatives, or with fillers, sealers, waxes, oils, stains, varnishes, paints or enamels, or have been overlaid with paper, fabric, plastics, base metal, or other material. The clear urethane coating applied to the panels constitutes a “surface covering”. Therefore, this coating does not preclude classification in heading 4412.
The applicable subheading for the multilayer wood panels will be 4412.33.0670, 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): Other (than Not surface covered): Other (than Wood flooring). The rate of duty will be free.
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 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. 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 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