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NY F84525

April 6, 2000

CLA-2-44:RR:NC:SP:230 F84525


TARIFF NO.: 4412.13.6000; 4412.13.9000; 4412.14.5500

Mr. Orlando Rodriguez
National Lumber & Hardware/
Almacenes Pitusa, Inc.
PO Box 839, Hato Rey Station
San Juan, PR 00919-0839

RE: The tariff classification of plywood panels from Malaysia.

Dear Mr. Rodriguez:

In your letter dated April 15, 1999, you requested a tariff classification ruling. In response to our request for additional information, you submitted an undated follow-up letter received here on March 17, 2000. You also submitted two small samples representing products that will be imported in the form of 4x8-foot panels.

The first sample is identified as Item #M-13-5AS, “paper overlaid decorative plywood (type: plain)”. It is a sheet of plywood, about 3 mm thick, consisting of three layers of wood veneer that have been laminated together. The grain of the middle layer (core) runs at an angle to that of the face and back. The face is completely covered with a thin, opaque white plastic film.

The second sample represents four item numbers: M-13-3GZ, M-13-3SB, M-13-3MA and M-13-3KB, all of which are described as “paper overlaid decorative plywood (type: random V-grooved).” This sample is a piece of plywood having the same type of construction as the first one described above, except that its face is covered with opaque white paper that has been printed with gray lines intended to simulate a wood-grain appearance. The face side also has a straight, shallow groove running along its length. The four item numbers are said to differ only with respect to the color or pattern on the paper.

Your supplier has stated that the types of wood used for the face and back plies of all of the above products will vary, but will be from the following groups: Shorea, Parashorea, and Burseraceae. We note that these are genus names that encompass many hardwood species, some of
which are specified as “tropical woods” in Subheading Note 1 of Chapter 44, Harmonized Tariff Schedule of the United States (HTS). (A copy of this Note is attached for your reference.) Therefore, the classification of the products will vary, depending on the particular species of wood actually present on the items being imported. At the time of entry, the actual wood species used for the face and back plies must be identified on the invoice.

For those panels having at least one outer ply of any of the tropical woods enumerated later in this paragraph, the applicable subheading will be 4412.13.6000, HTS, which provides for plywood consisting solely of sheets of wood, each ply not exceeding 6 mm in thickness: other (surface covered): with at least one outer ply of the following tropical woods: Dark Red Meranti, Light Red Meranti, White Lauan, Sipo, Limba, Okoume, Obeche, Acajou d’Afrique, Sapelli, Virola, Mahogany, Palissandre de Para, Palissandre de Rio or Palissandre de Rose. The rate of duty will be 8%.

For those panels having at least one outer ply of “tropical wood” shown in Subheading Note 1 but not listed in the preceding paragraph, the applicable subheading will be 4412.13.9000, HTS, which provides for plywoodwith at least one outer ply of tropical wood specified in subheading note 1 to this chapter: other (surface covered): other. The rate of duty will be 8%.

For those panels with both outer plies of hardwood species not listed in Subheading Note 1, the applicable subheading will be 4412.14.5500, HTS, which provides for other plywood, with at least one outer ply of nonconiferous wood: other (surface covered). The rate of duty will be 8%.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated therein, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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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