The tariff classification of plywood panels from Indonesia

N241559 May 14, 2013 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.31.5165 Mr. T. Lee Robinson, Jr. Overseas Hardwood Company 24 Tacon Street Mobile, AL 36607 RE: The tariff classification of plywood panels from Indonesia Dear Mr. Robinson: In your letter dated May 1, 2013, you requested a tariff classification ruling. The ruling was requested on laminated plywood panels to be used for flooring in ocean containers and trailers. A representative cut sample section was submitted for our review. The submitted sample measures approximately 5” (w) x 6” (l) x 1 1/8” thick. The panel consists of nineteen plies of wood veneers laminated together so that the grains of the plies run at angles to each other. The outer and core plies consist of 2.1mm thick veneers of Keruing or Kapur. The panels are unfinished and are not tongued and grooved. In your letter you state that the panels will be imported in measurements of 4’ (l) x 8” (w) x 1 1/8” thick. The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRI will be applied, in the order of their appearance. 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 HTSUS by offering guidance in understanding the scope of the headings and the General Rules of Interpretation. 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 ENs to heading 44.12 describe the term “plywood” as follows: Plywood consist(s) 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 gives the panels greater strength and, by compensating shrinkage, reduces warping. Each component sheet is known as a "ply" and plywood is usually formed of an odd number of plies, the middle ply being called the "core". According to the submitted description, composition, and construction of the subject merchandise, the panels in question are within the scope of the term "plywood" of heading 4412, HTSUS. Additionally, both Keruing and Kapur are identified as tropical woods in Subheading Note 2 to Ch.44. The applicable subheading for the plywood panels will be 4412.31.5165 ,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): Other (than with at least one outer ply of certain enumerated tropical species):Other: Not surfaced covered. The rate of duty will be 8 percent ad valorem. In your submission, you suggest subheading 4412.31.4060, HTSUS, as a potential classification for this product. However, classification in this subheading is precluded, as the subheading language requires that the product have at least one outer ply of one of 14 enumerated wood species. Neither Keruing nor Kapur are included amongst those wood species. 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/. 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 (646) 733-3035. Sincerely, Thomas J. Russo Director National Commodity Specialist Division