February 28, 2007 CBP Bulletin Notice on Certain Laminated Veneer Lumber
In the February 28, 2007 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 41, No. 10), CBP published a notice to revoke two classification rulings and revoke certain treatment, as follows:
Sign up for a free preview to unlock the rest of this article
Timely, relevant coverage of court proceedings and agency rulings involving tariffs, classification, valuation, origin and antidumping and countervailing duties. Each day, Trade Law Daily subscribers receive a daily headline email, in-depth PDF edition and access to all relevant documents via our trade law source document library and website.
Revocation of rulings; revocation of treatment. CBP is revoking two rulings on the classification of certain laminated veneer lumber. CBP is also revoking any treatment it has previously accorded to substantially identical transactions.
According to CBP, the revocations are effective for merchandise entered or withdrawn from warehouse for consumption on or after April 29, 2007.
Laminated Veneer Lumber. The merchandise is described as laminated veneer lumber ("LVL") consisting of multiple laminations of veneers having their grains parallel. The veneers are each one-eighth inch thick. The merchandise is produced in thicknesses of inch to 2-1/2 inches and in lengths of 8 to 60 feet. After importation the merchandise may be cut to any length or width that is desired. The species of wood used to make the laminated veneer lumber is not specified.
CBP is issuing HQ 968306 and HQ 968307 in order to revoke HQ 086255 and HQ 086256, respectively, and reclassify the subject merchandise under 4412 (duty rate undetermined, classification at subheading level is determined by species of wood) as "Plywood, veneered panels, and similar laminated wood", rather than under 4418.90.45 (3.2%), as "Builder's joinery and carpentry of wood, including cellular wood panels and assembled parquet panels; shingles and shakes; other: other".
CBP has changed its view based on the determination that LVL does not have any recognizable features that dedicate and limit its use to the construction of buildings, which is characteristic of merchandise of heading 4418. LVL may be used in many non-structural applications such as scaffolding, planks, concrete forming, ladder rails, furniture manufacturing and more. CBP finds that LVL is a multi-use product with a construction similar to a veneer panel, and accordingly should be classified in heading 4412.
new: 4412 (subheading level determined by species of wood); previous: 4418.90.45, 3.2%
(See ITT's Online Archives or 01/04/07 news, 07010450, for BP summary of proposed HQ 968306 and HQ 968307)
February 28, 2007 CBP Bulletin (Vol. 41, No. 10) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2007/