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NY 860273


March 6, 1991

CLA-2-44:S:N:N1:230 860273

CATEGORY: CLASSIFICATION

TARIFF NO.: 4412.19.5010

Mr. Robert J-M. Fouquet
Ainsworth Lumber Co., Inc.
1838 W. 1st Avenue
Vancouver, B. C.
Canada V6J 1G4

RE: The tariff classification of plywood panels for trailer flooring from Canada

Dear Mr. Fouquet:

In your letter dated January 14, 1991, which was received in our office on February 7, 1991, you requested a tariff classification ruling.

The ruling was requested on Transdeck flooring panels manufactured by Ainsworth Lumber Co. According to literature submitted by you, the panels are specially engineered laminated structural products intended mainly for use as truck and trailer flooring. The panels are 1-1/8 inch or 1-3/8 inch thick and consist of eleven plies of wood veneer. The species of wood used is Douglas fir for a weight advantage. Structural strength is increased by having the grain of the fourth ply from the face and the fourth ply from the back running at an angle to the grain of the other plies. The plies are bonded together with a waterproof thermosetting phenol formaldehyde resin adhesive. The face and back are covered with an overlay of resin impregnated cellulose sheets and the face overlay is textured in a slip- resistant finish.

The panels are available in lengths of up to eight feet and various widths. The ends are cut out to accomodate a metal connecting plate. According to a sample quotation submitted by you, the metal plates are provided separately by another company. The panels are sold as kits containing enough panels to fit specific trailers or trucks. Based on all the above information, you believe that the Transdeck panels should be classified as truck or trailer components.

Although dedicated for a specific end use, the Transdeck panels are still considered plywood for tariff classification purposes. Plywood consists of three or more sheets of wood veneer glued together with the grain of at least one of the plies running at an angle to the grain of the other plies. Plywood may be covered with various materials including resin impregnated sheets. In addition, the edges and ends of the plywood may be cut or shaped. The Transdeck panels are within the scope of the plywood provision. Based on a U.S. Rule of Interpretation to the Harmonized Tariff Schedule, even if the panels are considered to be parts of trucks or trailers, they would not be classified as parts of trucks or trailers. Additional U.S. Rule of Interpretation 1 (c) states that a provision for parts shall not prevail over a specific provision for such parts. The provision for plywood is a specific provision.

The applicable subheading for the Transdeck panels will be 4412.19.5010, Harmonized Tariff Schedule of the United States (HTS), which provides for plywood consisting solely of sheets of wood, each ply not exceeding 6 mm in thickness, with both outer plies of coniferous 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.

Goods classifiable under subheading 4412.19.5010, HTS, which have originated in the territory of Canada, will be entitled to a 5.6 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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