The tariff classification of MDF-clad plywood panels from China

N282077 January 17, 2017 CLA-2-44:OT:RR:NC:3:230 CATEGORY: Classification TARIFF NO.: 4412.32.5600 Mr. Mark Franklin Carmichael International Service 20 West Lincoln Ave. Suite 300 Valley Stream, NY 11580 RE: The tariff classification of MDF-clad plywood panels from China Dear Mr. Franklin: In your letter, dated December 13, 2016, you requested a binding tariff classification ruling on behalf of your client, Genesis Products Inc. The ruling was requested on a plywood panel clad on both outer surfaces with medium density fiberboard (MDF). A sample was submitted for our review and will be retained for reference. The submitted sample measures approximately 11 3/4” wide by 15 1/2” long by 18mm in thickness. The plywood consists of seven plies of poplar wood with the grains of each ply running at a 90 degree angle to that of the subsequent plies. Poplar is a non-coniferous wood. The plywood is covered on both outer surfaces with a 2mm-thick layer of MDF. Plywood is defined by the Explanatory Notes to the Harmonized System as “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 panel, which, while having covered outer plies, still functions as, and has the properties of, plywood. Plywood is specifically provided for in heading 4412 of the Harmonized Tariff Schedule of the United States (HTSUS), and this product is classified in that heading in accordance with General Rule of Interpretation 1. Additional US note 1(c) to Chapter 44, HTSUS, states that: 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. This note specifically provides that plywood of heading 4412, HTSUS, may be surface covered with many varieties of materials. Because the MDF merely enhances the plywood, i.e., it does not override the properties of plywood, it qualifies as a surface covering. As the MDF obscures the grain of the wood, the panels will be classified as plywood surface covered with a material that obscures the grain. See New York Rulings N061984 and N247806. The applicable subheading for the multilayer wood flooring panels 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: Other, with at least one outer ply of nonconiferous wood: Other. 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 https://hts.usitc.gov/current. 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 laurel.duvall@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division