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March 10, 1999

CLA-2-44:RR:NC:2:230 D88253


TARIFF NO.: 4412.19.4051

Ms. Sue Upchurch
Fritz Companies
Liberty Building, Suite 100
7001 Chatham Center Drive
Savannah, GA 31405

RE: The tariff classification of Agathis plywood from Indonesia

Dear Ms. Upchurch:

In your letter dated February 4, 1999, on behalf of Del Valle-Kahman & Co., you requested a tariff classification ruling.

The ruling was requested on Agathis plywood. A 12" x 12" sample piece was submitted. The sample consists of three plies of wood with a total thickness of approximately 5 mm. The two outer plies are about 0.5 mm thick and are stated to be of Agathis spp. The middle ply is of a different unnamed species of wood and is about 4 mm thick. The grain of each outer ply runs at an angle to the grain of the middle ply. The plywood does not appear to be sanded or otherwise worked and it is not surface covered with any material.

The applicable subheading for the Agathis plywood with each ply under 6 mm in thickness will be 4412.19.4051, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for plywood consisting solely of sheets of wood, each ply not exceeding 6 mm in thickness; other, with both outer plies of coniferous wood; not surface covered, or covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply; with at least one outer ply of Agathis spp; rough or touch sanded for sizing purposes, but not further processed. The duty rate will be 8 percent ad valorem.

Articles which are classifiable under subheading 4412.19.4051, HTSUSA, which are products of Indonesia are entitled to duty free treatment under the Generalized System of Preferences (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 212-637-7009.


Robert B. Swierupski

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