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NY 873759

May 21, 1992

CLA-2-44:S:N:N1:230 873759


TARIFF NO.: 4412.29.5000

Mr. Ralph Ronderos
Omega Customs Brokers Inc.
P.O. Box 52-0814
Miami, FL 33152

RE: The tariff classification of unidirectional veneer panels from Brazil

Dear Mr. Ronderos:

In your letter dated March 12, 1992, which was resubmitted on April 24, 1992, you requested a tariff classification ruling. The request was made on behalf of the Viking International Corporation.

The merchandise to be imported into the United States is unidirectional veneer panels consisting of a five ply virola core with a face and back ply of birch or with a face and back ply of oak. The virola core is of Brazilian origin and the birch and oak veneers are of United States origin. One sample piece each of the birch and oak panels was submitted. The grain of all plies of both samples runs in the same direction. None of the plies is at any sort of an angle. The panels will be imported in 4 foot by 8 foot or 4 foot by 7 foot sizes.

The applicable subheading for the birch and oak veneer panels will be 4412.29.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for plywood, veneered panels and similar laminated wood; other, with at least one outer ply of nonconiferous wood; other (than plywood). The duty rate will be 4 percent ad valorem.

Articles classifiable under subheading 4412.29.5000, HTS, which are products of Brazil are entitled to duty free treatment under the General System of Preferences (GSP) upon compliance with all applicable regulations.

The question of the applicability of a duty allowance on the assembled fabricated components of United States origin under subheading 9802.00.80, HTS, is being referred to the Office of Regulations and Rulings, U.S. Customs Service Headquarters, 1301 Constitution Avenue, N.W., Washington D.C. 20229. A ruling will be issued to you from that office.

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

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