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NY B87927

August 7, 1997

CLA-2-44:RR:NC:SP:230 B87927


TARIFF NO.: 4412.99.4500

Mr. Bob Bratton
Southern Lumber Sales, Inc.
PO Box 8316
Rocky Mount, NC 27804

RE: The tariff classification of lumber core plywood from Brazil.

Dear Mr. Bratton:

In your letter dated June 30, 1997, you requested a tariff classification ruling. A sample was submitted and will be retained for reference.

The item is identified as "3 Ply Yellow Pine Lumber Core Plywood" which will be imported in large sheets of unspecified size. It consists of a 5/16-inch-thick center layer (core) made of edge-glued lumber (slash pine, Pinus elliottii) with a laminated face and back, each described as a 1/16-inch unfinished but sanded cross veneer of the same species as the core. (The grain of each layer of wood runs at an angle to that of its adjacent layer(s).)

The product will be imported as a "stable platform for plywood manufacturers here in the U.S.," who will apply high-grade 1/32-inch hardwood face and back "finish veneers," yielding a sheet having a total of five layers. The plywood will then be trimmed to standard 4' x 8' panels and sold to furniture and cabinet manufacturers.

The applicable subheading for the imported "3 Ply Yellow Pine Lumber Core Plywood" will be 4412.99.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) plywood, not surface covered. The rate of duty will be 12.8%.

The Generalized System of Preferences (GSP) expired at midnight May 31, 1997. If the program is renewed by Congress, articles which are classifiable under subheading 4412.99.4500, HTS, which are products of Brazil will be entitled to duty-free treatment under the GSP upon compliance with all applicable regulations.

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.


Gwenn Klein Kirschner

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