The classification of wood veneers from Germany

N359629 April 3, 2026 CLA-2-44:OT:RR:NC:N5:130 CATEGORY: Classification TARIFF NO.: 4408.10.0125; 4408.90.0197; 4408.10.0145; 4408.90.0156; 4408.90.0166; 4408.90.0171; 4408.90.0181; 4408.90.0187 Mr. Donald Vroon Dooge Veneers, Inc. 4585 Airwest Drive Southeast Grand, MI 49512 RE: The classification of wood veneers from Germany Dear Mr. Vroon: In your letter, dated March 19, 2026, you requested a binding classification ruling on wood veneers. Product information was provided for our review. You requested the classification of several types of wood veneers that differ by species. Generally speaking, with respect to veneers, the Harmonized Tariff Schedule of the United States (HTSUS) identifies wood by genus, not species, so the fact that a European larch may be a different species than an American larch does not impact classification, as they are both of the genus Larix. If the American and European woods are of a different genus, that may impact classification. You do not state that the veneers are spliced or end-jointed, so we are classifying them as if they are not. You also do not state the dimensions of the veneers so we are assuming herein that they are all sheets of wood not exceeding 6mm in thickness. Wood sawn lengthwise that exceeds 6mm in thickness does not constitute a veneer, and therefore, will not be classified as stated below. The applicable subheading for the Douglas fir (Pseudotsuga menziesii) veneers will be 4408.10.0125, HTSUS, which provides for Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm: Coniferous: Douglas fir. The general rate of duty will be free. The applicable subheading for the European chestnut (Castanea sativa), Australian walnut (Endiandra palmerstonii) European aspen (also known as European poplar, Populus tremula), European beech (Fagus sylvatica), and European elm (Ulmus laevis) veneers will be 4408.90.0197, HTSUS, which provides for Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm: Other: Other: Other. The general rate of duty will be free. The applicable subheading for the European larch (Larix decidua) and European spruce (Picea abies) veneers will be 4408.10.0145, HTSUS, which provides for Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm: Coniferous: Other. The general rate of duty will be free. The applicable subheading for the European ash (Fraxinus excelsior) veneers will be 4408.90.0156, HTSUS, which provides for Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm: Other: Other: Ash (Fraxinus spp.). The general rate of duty will be free. The applicable subheading for the European cherry (Prunus avium) veneers will be 4408.90.0166, HTSUS, which provides for Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm: Other: Other: Cherry (Prunus spp.). The general rate of duty will be free. The applicable subheading for the European maple (also known as European sycamore, Acer pseudoplatanus) veneers will be 4408.90.0171, HTSUS, which provides for Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm: Other: Other: Maple (Acer spp.). The general rate of duty will be free. The applicable subheading for European oak (Quercus robur) veneers will be 4408.90.0181, HTSUS, which provides for Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm: Other: Other: Oak (Quercus spp.): Other. The general rate of duty will be free. The applicable subheading for the European walnut (Juglans regia) veneers will be 4408.90.0187, HTSUS, which provides for Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm: Other: Other: Walnut (Juglans spp.). The general rate of duty will be free. 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