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NY A81622

April 8, 1996

CLA-2-44:RR:NC:GI:230 A81622


TARIFF NO.: 4412.99.4500

Mr. Benito Guerra
Max International Brokerage Corp.
1325 N.W. 78th Street
Miami, FL 33126

RE: The tariff classification of pine plywood with a core of lumber strips from Brazil

Dear Mr. Guerra:

In your letter dated March 15, 1996, on behalf of the importer, Laminates and Things, Inc. of Florida, you requested a tariff classification ruling.

The ruling was requested on a laminated wood product to be imported in panels measuring 4 feet by 8 feet by 9/16 inch thick. A sample of a three ply product with unworked and uncovered edges, ends and surfaces was submitted. It consists of a core of lumber strips 7/16 inch thick and two outer layers of 1/16 inch thick veneer. The core is made up of strips or blocks of wood each 7/8 inch wide and, we assume, glued edge to edge. The species of wood for all three plies is stated to be Pinus elliotti. The grain of each outer ply runs at an angle to the grain of the middle ply. The laminated wood product meets the description of plywood.

The applicable subheading for the pine plywood described above will be 4412.99.4500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other plywood, not surface covered, with no plies of tropical wood, with no outer plies of nonconiferous wood and with one ply exceeding 6 mm in thickness. The duty rate will be 15.2 percent ad valorem. The panels at the time of importation must have the outer layers made of Pinus elliotti.

Articles classifiable under subheading 4412.99.4500, HTSUSA, which are products of Brazil are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, if the GSP is renewed.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at 212-466-5779.


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