The classification of phenolic film-faced and medium density overlay plywood from Ghana

N359403 March 25, 2026 CLA-2-44:OT:RR:NC:N5:130 CATEGORY: Classification TARIFF NO.: 4412.31.9200 Ms. Anastasiia Stulikova Canusa Wood Products Ltd. 500-1281 W. Georgia St. Vancouver, BC V6E3J7 CANADA RE: The classification of phenolic film-faced and medium density overlay plywood from Ghana Dear Ms. Stulikova: In your letter, dated March 3, 2026, you requested a binding classification ruling on plywood with both a phenolic film and a medium density overlay (MDO) on the outer plies. Product information and a sample were provided for our review. The product under consideration is approximately 18mm in thickness. The plywood consists of 11 veneers of wood laminated together with the grain of each layer running at a 90-degree angle to the grains of the adjacent layers. No ply exceeds 6mm in thickness. The face and back plies are constructed of gmelina wood (Gmelina arborea, a tropical wood) and the core is constructed of gmelina and eucalyptus woods. The sample provided is covered on one outer ply with a phenolic film and is covered on the other outer ply with MDO, or paper that is impregnated with resin. Both the coating and covering obscure the grain of the wood beneath. We note that you indicate the wood is from Ghana, but you do not indicate where the plywood was manufactured. 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 instant product meets the definition of “plywood” as set forth in the ENs to heading 4412 of the HTSUS, as it is 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.” Plywood is specifically provided for in heading 4412, HTSUS, and this product is classified in that heading in accordance with GRI 1. The phenolic resin film and MDO are 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. This note specifically provides that plywood of heading 4412, HTSUS, may be surface covered with a variety of materials. The phenolic resin film is covered by the term “plastics” and the MDO is covered by the term “paper”. Because the film and MDO obscure the grain of the wood, the panels will be classified as plywood that is surface covered with a material that obscures the grain of the face ply. The applicable subheading for the plywood covered with both phenolic film and MDO will be 4412.31.9200, 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: With at least one outer ply of tropical wood: Other: Other. The rate of duty will be 8 percent ad valorem. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on the Trade Remedy/IEEPA page at https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ. 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 laurel.duvall@cbp.dhs.gov. Sincerely, (for) James Forkan Designated Official Performing the Duties of the Division Director National Commodity Specialist Division