N337918

N337918 February 21, 2024 CLA-2-44:OT:RR:NC:N5:130 CATEGORY: Classification TARIFF NO.: 4412.92.5215 Mr. George R. Tuttle, III Tuttle Law Offices 3950 Civic Center Dr. San Rafael, CA 94903 RE: The tariff classification of Eucalyptus Super Combi Prime Wall Panels from Brazil Dear Mr. Tuttle: In your letter, dated February 1, 2024, you requested a binding tariff classification ruling on behalf of your client, BamCore - Global Bamboo Technologies. The ruling was requested on Eucalyptus Super Combi Prime Wall panels (“ESC”). Pictures and product information were submitted for our review. The product under consideration is a multilayer, multiuse, wood panel. The panel, which measures approximately 2438mm to 3048mm long by 1219mm wide by 32mm in thickness, is constructed of 11 veneers, each measuring approximately 3mm in thickness, laminated one on top of the next. The two outermost face plies and the two outermost back plies are eucalyptus (a nonconiferous wood) wood, while the core plies are pine (a coniferous wood). The grains of the face ply and the two adjacent plies are oriented parallel to the length of the panel. The grains of the center five plies are oriented at a 90-degree angle (perpendicular) to the length of the panel. The grains of the back ply and the two adjacent plies are parallel to the length of the panel. 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 GRIs will be applied, in the order of their appearance. In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes (ENs), although not dispositive nor legally binding, provide a commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The instant panels are multilayer wood panels. However, while the panels have the properties of both plywood and laminated veneer lumber (LVL), they do not meet either definition, as set forth in the ENs. Plywood is defined as panels constructed of “three or more sheets of wood glued and pressed one on the other and generally disposed so that the grains of the successive layers are at an angle.” “LVL” is panels constructed of “layers of wood veneer, the grain of the outer veneers and most or all other veneers running parallel to the longitudinal axis (e.g. successive veneers).” The panels are not plywood as they are not made of sheets of wood with grains that alternate direction, and they are not LVL as they do not consist wholly or mostly of sheets of wood with parallel grains. The panels do, however, meet the definition of “veneered panels”. Veneered panels are panels that are constructed of “a thin veneer of wood affixed to a base, usually of inferior wood, by gluing under pressure.” Veneered panels are specifically provided for in heading 4412, HTSUS, and the instant panels are classified in that heading in accordance with General Rule of Interpretation 1. The applicable subheading for the ESC panels will be 4412.92.5215, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other: Other, with at least one outer ply of nonconiferous wood: Other: Other: Other. The rate of duty will be free. 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. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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 the 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

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.  You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.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 the 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