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NY E86611

September 30, 1999

CLA-2-44:RR:NC:2:230 E86611


TARIFF NO.: 4412.14.0540

Mr. Thomas E. Parham
Fritz Companies, Inc.
7001 Chatham Center Dr., Suite 100
P.O. Box 2446
Savannah, GA 31405

RE: The tariff classification of plywood with a face ply of birch from China

Dear Mr. Parham:

In your letter dated August 27, 1999, on behalf of Allied Plywood Corporation, you requested a tariff classification ruling.

The ruling was requested on hardwood plywood with a face and back ply of birch and with interior plies of poplar. The plywood will be imported in panel sizes of 4 feet by 8 feet and in thicknesses of 5.2 mm, 12.5 mm, 19 mm and 25 mm. Each ply will be under 6 mm in thickness.

A sample section of 25 mm thick plywood consisting of nine plies of wood was submitted. The seven interior plies are made of poplar and are each approximately 3 mm or slightly more in thickness. The outer plies are of birch and are approximately 1 mm in thickness. The grain of each ply runs at an angle to the grain of the next ply. The plywood is not surface finished.

Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI’s). GRI 1 provides that classification shall be first determined according to the terms of the headings and any relative section or chapter notes. The terms of the heading and subheadings for plywood specify that plywood be classified according to the species of wood of the outer plies.

The applicable subheading for the hardwood birch plywood will be 4412.14.0540, 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 at least one outer ply of nonconiferous wood; not surface covered; with a face ply of birch, other. The rate of duty will be Free.

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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