December 20, 2006 CBP Bulletin Notice on Certain Laminated Veneer Lumber
In the December 20, 2006 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 40, No. 52), CBP published a notice proposing to revoke two classification rulings as follows:
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Proposed revocation of rulings; proposed revocation of treatment. CBP is proposing to revoke two rulings on the classification of certain laminated veneer lumber. CBP is also proposing to revoke any treatment it has previously accorded to substantially identical transactions.
CBP states that any party who has received a contrary written ruling or decision on the merchandise that is subject to the proposed ruling revocations, or any party involved with a substantially identical transaction, should advise CBP by January 20, 2007, the date that written comments on the proposed rulings are due. Furthermore, CBP states that an importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agent for importations subsequent to the effective date of the final decision in this notice.
In addition, CBP states that this notice covers any rulings on the subject merchandise that may exist but have not been specifically identified.
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 proposing to issue 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.
proposed: 4412 (subheading level determined by species of wood); current: 4418.90.45, 3.2%
December 20, 2006 CBP Bulletin (Vol. 40, No. 52) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2006/