The tariff classification of veneer core plywood with the face and back laminated to a layer of fiberboard from China

N050760 February 26, 2009 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.31.4040; 4412.32.3175 Mr. Doug Rogers Canusa Wood Products Ltd. 1281 West Georgia St., Suite 203 Vancouver, BC Canada V6E 3J7 RE: The tariff classification of veneer core plywood with the face and back laminated to a layer of fiberboard from China Dear Mr. Rogers: In your letter dated January 23, 2009 you requested a tariff classification ruling. The ruling was requested on a plywood panel with the face and back laminated to a layer of medium density fiberboard (MDF). The plywood panel to be imported measures 18 mm x 4’ x 8’. It is constructed of a total of eleven layers. The core consists of seven plies of poplar veneers, each approximately 1.5 mm to 2 mm thick, laminated together so that the grains of the layers run at angles to each other. Laminated to both sides of the veneer core is a 3 mm thick layer of MDF. The plywood panel with the MDF layers is then faced and backed with a 0.4 mm thick veneer of one of several species of wood. A representative sample of plywood with a face and a back of Khaya was submitted. Other species for the face and back may be red oak, cherry, birch, alder, walnut, Sapelle and beech. The applicable subheading for the plywood panel with a face and back of Khaya, described above, will be 4412.31.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Plywood, veneered panels and similar laminated wood: Other plywood, consisting solely of sheets of wood, each ply not exceeding 6 mm in thickness: With at least one outer ply of tropical wood specified in subheading note 1 to this chapter: 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 (than with a face ply of certain enumerated species): With at least one outer ply of the following tropical woods: dark Red Meranti, Light Red Meranti, White Lauan, Sipo, Limba, Okoume, Obeche, Acajou d’Afrique, Sapelli, Virola, Mahogany, Palissandre de Para, Pallissandre de Rio or Palissandre de Rose: With a face ply of mahogany (Swietenia spp. or Khaya spp.). The rate of duty will be 8 percent ad valorem. The applicable subheading for the plywood panel, described above, with a face and back of red oak, cherry, alder or beech, will be 4412.32.3175, HTSUS, which provides for: Plywood, veneered panels and similar laminated wood: Other plywood, consisting solely of sheets of wood, each ply not exceeding 6 mm in thickness: Other, with at least one outer ply of nonconiferous wood (other than a tropical wood specified in subheading note 1 of chapter 44): 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 (than with a face ply of certain enumerated species): Other (than panels of certain specified dimensions): Not surface covered. The rate of duty will be 8 percent ad valorem. 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 http://www.usitc.gov/tata/hts/. Your inquiry does not provide enough information for us to give a classification ruling on plywood panels with a face and back ply of the other species or of plywood panels of other thicknesses. Your request for a classification ruling for these products should include the botanical names of the species and a detailed description of the construction of the panels. When this information is available, you may wish to consider resubmission of your request. 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 Paul Garretto at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division