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NY D83012

October 15, 1998

CLA-2-44:RR:NC:SP:230 D83012


TARIFF NO.: 4412.19.5050; 4412.19.4062

Mr. Roy Nott
Paneltech International LLC
2999 John Stevens Way
Hoquiam, WA 98550

RE: The tariff classification of plywood from Korea or other countries.

Dear Mr. Nott:

In your letters dated August 17 and 22, 1998, you requested a tariff classification ruling.

A sample identified as "Radiata Pine Plywood" was submitted and will be retained for reference. It is a section of a panel (15 mm thick) consisting of nine sheets of wood which have been laminated together. The grain of each layer runs at an angle to that of its adjacent layer(s). Each ply is under 6 mm in thickness. All plies are said to be of radiata pine.

One of the outer plies of the sample bears an opaque brown overlay described as "MDO (resin-coated paper)." It is our understanding, however, that you intend to import the product both with and without this overlay.

The product will be imported in 4' x 8' panels of various thicknesses (9.5 to 28 mm). In their imported condition, the panels will be face-repaired (with putty and epoxy) and sanded on one side.

The applicable subheading for the Radiata pine plywood with MDO overlay will be 4412.19.5050, Harmonized Tariff Schedule of the United States (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 wood). The rate of duty will be 5.7%.

The applicable subheading for the Radiata pine plywood without MDO overlay will be 4412.19.4062, HTS, which provides for other (than certain enumerated) plywood...with both outer plies of coniferous wood: not surface covered...: fully sanded on at least one face, but not further processed. The rate of duty will be 10.4%.

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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