HQ 958857 - Protest and Application for further review no.2904-95-100088; subheadings 4412.11 and 4412.12 - United States International Trade Commision Rulings

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HQ 958857

September 6, 1996

CLA-2 RR:TC:TE 958857 NLP

CATEGORY: CLASSIFICATION

TARIFF NO.: 4412.11.1020

Port Director
U.S. Customs Service
511 NW Broadway
Portland, OR 97209

RE: Protest and Application for further review no.2904-95-100088; subheadings 4412.11 and 4412.12

Dear Sir:

This is a decision on application for further review of protest no. 2904-95-100088, filed on March 30, 1995, by James J. Boyle & Co., on behalf of their client, Sauder Industries LTD, against the former District Director's decision concerning the classification of plywood under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The article at issue is invoiced as birch 4 ply doorskins with a thickness of 3 mm and various widths. This plywood is used for door facings. Based on information given by the importer in response to a Customs Request for Information, the merchandise consists of 4 ply birch plywood with one outer ply of birch and three plies of mahogany. The other outer ply is mahogany.

Upon liquidation, the subject plywood was classified in subheading 4412.11.10, HTSUS, which provides for:

Plywood, veneered panels and similar laminated wood: Plywood consisting solely of sheets of wood, each ply not exceeding 6 mm in thickness:
With at least one outer ply of the following tropical woods: Dark Red Meranti, Light Red Meranti White Lauan, Sipo, Limba, Okume, Obeche, Acajou d' Afrique, Sapelli, Baboen, Mahogany (Swietenia spp.), Palissandre du Bresil or Bois de Rose femelle:
Not surface covered, or surface covered with a clear or transparent materials which does not obscure the grain, texture or markings the face ply:
With a face ply of Birch
(Betula spp.)................
Panels not exceeding in any dimension 3.6 mm in thickness,
1.2 m in width and 2.2 m in length.............

It is the importer's position that the wood is classifiable in subheading 4412.12.1020, HTSUS, which provides for:

Plywood, veneered panels and similar laminated wood: Plywood consisting solely of sheets of wood, each ply not exceeding 6 mm in thickness:
Other, with at least one outer ply of nonconiferous wood:
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:
With a face ply of Birch
(Betula spp.)...............
Panels not exceeding in any dimension 3.6 mm in thickness,
1.2 m in width and 2.2 m in length.............

ISSUE:

What is the tariff classification of the 4 ply birch plywood that is composed of one outer ply of birch and one outer ply of mahogany?

LAW AND ANALYSIS:

The classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI's may be applied, taken in order.

Heading 4412, HTSUS, covers plywood, veneered panels and similar laminated wood. As the subject article is considered plywood, heading 4412, HTSUS, is the appropriate four digit heading for classification of this merchandise. The next issue is where the plywood is classified within heading 4412, HTSUS. Two subheadings prima facie describe the subject plywood:

Subheading 4412.11, HTSUS, provides for the following:

Plywood, veneered panels and similar laminated wood: Plywood consisting solely of sheets of wood, each ply not exceeding 6 mm in thickness:
With at least one outer ply of the following tropical woods: Dark Red Meranti, Light Red Marantic White Lauan, Sipo, Limba, Okume, Obeche, Acajou d' Afrique, Sapelli, Baboen, Mahogany (Swietenia spp.), Palissandre du Bresil or Bois de Rose femelle:
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:

[Emphasis added]

Subheading 4412.12, HTSUS, provides for the following:

Plywood, veneered panels and similar laminated wood: Plywood consisting solely of sheets of wood, each ply not exceeding 6 mm in thickness:
Other, with at least one outer ply of nonconiferous wood:
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:

GRI 6, HTSUS, provides in pertinent part, that classification of goods in subheadings of the same heading shall be according to the terms of those subheadings and any related subheading notes and, by appropriate substitution of terms, according to GRIs 1 through 5, on the understanding that only subheadings at the same level are comparable. Inasmuch as the subject plywood is prima facie described in two different subheadings, it cannot be classified according to GRI 1.

When goods cannot be classified by applying GRI 1 and if the headings and legal notes do not otherwise require, the remaining GRI's are applied.

GRI 3 states, in pertinent part, that when goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:

(a) The heading which provides the most specific description shall be preferred to headings providing a more general description.

Subheading 4412.11, HTSUS, provides for a more limited class of plywood and names specific tropical woods. Subheading 4412.12, HTSUS, is a broader provision that does not specifically name nonconiferous types of wood. As the subject article has an outer ply of
mahogany, which is a wood listed in subheading 4412.11, HTSUS, we conclude that under GRI 3(a), this subheading provides a more specific description for the subject plywood than subheading 4412.12, HTSUS.

HOLDING:

The 4 ply plywood with one outer ply of mahogany and one outer ply (the face ply) of birch is classifiable in subheading 4412.11.1020, HTSUS. The protest is denied in full. A copy of this ruling should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action.

In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision should be mailed by your office to the Protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in the ACS and the public via the Diskette Subscription Service, Freedom of Information Act and other public access channels.

Sincerely,

John Durant, Director
Tariff Classification Appeals

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