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NY 848944

Feb 1, 1990

CLA-2-44:S:N:N1:230 848944


TARIFF NO.: 4412.19.5010

Mr. Michael D. Jones
Norman G. Jensen, Inc.
P. O. Box 1450
Pacific Highway Crossing
Blaine, WA 98230

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

Dear Mr. Jones:

In your letter dated January 17, 1990, you requested a tariff classification ruling on behalf of the Ainsworth Lumber Company Ltd. of Savona, B. C., Canada.

The ruling was requested on plywood platform trailer flooring panels. Samples and literature were submitted. The panels consist of eleven or thirteen plies of 1/8 inch thick or 1/10 inch thick veneers. The grain of the fourth ply from the face and the grain of the fourth ply from the back run at an angle to the grain of the other plies. The species of wood of all the plies is Douglas fir. The face and the back are overlaid with a three ply laminate of cellulose sheets impregnated with resin. The overlay obscures the grain and markings of the face ply and provides a moisture barrier and an abrasion resistant surface. The panels are cut out 1-1/2 inch wide and 1/8 inch deep on the face along the ends. This design accommodates a metal plate as a means to provide a sandwich-type connection between the panel and the trailer metal frame. The plates are not being imported.

You suggested classification as parts of trailers under subheading 8716.90.5050, Harmonized Tariff Schedule of the United States (HTS). However, these panels are within the scope of the plywood provisions. Plywood may be overlaid with other materials and worked along the edges or ends. According to the Additional U.S. Rules of Interpretation to the HTS, Rule 1 (c), a provision for "parts" shall not prevail over a specific provision for such part.

The applicable subheading for the plywood trailer flooring panels will be 4412.19.5010, 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 (surface covered with a material which obscures 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 6.4 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. The temporary duty modification under 9905.00.20, HTS, does not apply to plywood of a type used for trailer flooring.

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.


Jean F. Maguire
Area Director

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