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NY D81796

September 25, 1998

CLA-2-44:RR:NC:SP:230 D81796


TARIFF NO.: 4412.22.3060

Ms. Judith Salehzadeh
A.O.T. Custom Services Ltd.
945 Edgewood Ave., Suite A
Wood Dale, IL 60191

RE: The tariff classification of lumber core plywood from China and Malaysia.

Dear Ms. Salehzadeh:

In your letter dated August 13, 1998, on behalf of Exim International, LLC (Elkhart, IN), you requested a tariff classification ruling.

A sample identified as "BB/CC Type II Lumbercore Plywood" was submitted and is being returned to you as requested. It is a small piece of a 5-ply laminated wood panel having an overall thickness of 18 mm. The core consists of edge-glued strips of lumber, about 14 mm thick. Two layers of wood veneer are laminated to each side of the core. The grain of each layer of the panel runs at an angle to that of its adjacent layer(s).

Information sheets accompanying your letter indicate that two versions of this product will be imported. The first version will be manufactured in China by Everbright Timber Industry (Shenzhen) Co., LTD. The only species of wood mentioned in your inquiry for this version of the product is Mersawa (Anisoptera spp.), which is assumed to refer to the face ply (and possibly one or more additional plies).

The second version will be manufactured in Malaysia by Aokam Industries SDN. BHD. This product will have the same construction and dimensions as described above, but in this instance the species (again assumed to refer to the face ply) will be Meranti (Shorea spp.).

Both versions of the plywood will be imported in 1220 x 2440 mm panels for use in the manufactured home industry. It is assumed that all surfaces, edges and ends of the panels will be unworked/uncovered in their imported condition.

The applicable subheading for both versions of the above-described merchandise will be 4412.22.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) plywood, not surface-covered, with at least one outer ply of nonconiferous wood and at least one ply of tropical wood. The rate of duty will be 8%.

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.


Robert B. Swierupski

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