The tariff classification of surface covered plywood panels from China

N248162 December 19, 2013 CLA-2:44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.32.5600 Mr. Joel Montero Dantzler, Inc. 7975 NW 154th St. Suite 160 Miami Lakes, FL 33016 RE: The tariff classification of surface covered plywood panels from China Dear Mr. Montero: In your letter dated October 24, 2013, you requested a tariff classification ruling. The ruling was returned to you for additional information, which you resubmitted to this office on November 22, 2013. The ruling was requested on two surface covered plywood panels. Samples were submitted for our review and will be returned to you. The first product is a 9-ply plywood panel measuring 12mm in thickness. You state the outer plies to be composed of pencil cedar, a non-coniferous wood. The grains of each ply run at a 90 degree angle to that of the successive plies. The panel is overlaid on its face with a melamine plastic sheet. The second product is a 9-ply plywood measuring 12mm in thickness. Like the above item, the panel has outer plies of pencil cedar and the same construction. This panel is overlaid on its face with a kraft paper sheet. You state that the product may also be imported with kraft paper applied to both the front and back of the panel. Both the melamine and kraft paper panels will be imported in sheets measuring 4’ x 8’. 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. 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 instant products meet the definition of “plywood” as set forth in the ENs to heading 4412 of the HTSUS, i.e., they are panels constructed 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 melamine and kraft paper applied to the panels constitute surface coverings, as described in Additional US Note 1(c) to Chapter 44, HTSUS: “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 competing subheadings within 4412.32, HTSUS, describe plywood which is “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,” and “Other”. The instant products are covered on their faces with a paper or melamine layer which fully obscures the grain of the wood beneath. As such, it does not meet the terms of “not surface covered”. It is also not surface covered with a clear or transparent material that doesn’t obscure the grain of the wood, and therefore is not described by the second portion of the language. As such, classification must be in the next equal subheading, or “Other”. The applicable subheading for the plywood surfaced covered on its face with melamine will be 4412.32.5600, 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 (con.): Other, with at least one outer ply of nonconiferous wood: Other (than 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). The rate of duty will be 8 percent ad valorem. The applicable subheading for the plywood surfaced covered on its face or on its face and back with kraft paper will be 4412.32.5600, 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 (con.): Other, with at least one outer ply of nonconiferous wood: Other (than 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). 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/. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division