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NY H81484




June 8, 2001

CLA-2-44:RR:NC:SP:230 H81484

CATEGORY: CLASSIFICATION

TARIFF NO.: 4412.14.0540; 4412.29.5500

Mr. James O. Crawford
John S. James Co.
2128 Burnett Blvd.
Wilmington, NC 28401

RE: The tariff classification of plywood and other laminated wood panels from China.

Dear Mr. Crawford:

In your letter dated May 17, 2001, you requested a tariff classification ruling on behalf of B & H Panel Co. (Asheboro, N.C.). You submitted two samples for our examination, and you also provided supplementary information over the telephone.

Sample #1 is a piece of a plywood panel that will be imported in 4’ x 7’ sheets, either 7/8” or 1” in thickness. It consists of 17 plies of wood veneer (all under 6 mm in individual thickness) that have been laminated together so that the grain of each layer runs perpendicular to that of the next layer. You state that one of the outer plies will be of birch, while the other will be of Chinese ash (Fraxinus mandshurica, a hardwood species also known as Japanese ash). You also state that the grade of both the birch and ash veneers will range from “C” up to “B”. The panels will be used to make bed rails, and either the birch or ash side will serve as the “face,” depending on the appearance desired by the customer.

The applicable subheading for the panels represented by sample #1 will be 4412.14.0540, 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 at least one outer ply of nonconiferous woodwith a face ply of birch (Betula spp.)not surface covered. The rate of duty will be free.

Sample #2 is a piece of a laminated panel that will be imported in 4’ x 7’ sheets, either 7/8” or 1” in thickness. It consists of three layers: a medium density fiberboard core (which constitutes most of the overall thickness) with a face and back of wood veneer identified as Chinese ash (Fraxinus mandshurica). The veneers are less than 1 mm in individual thickness.

The applicable subheading for the panels represented by sample #2 will be 4412.29.5500, HTS, which provides for other (than certain enumerated) veneered panels and similar laminated wood, with at least one outer ply of nonconiferous wood. The rate of duty will be free.

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.

Sincerely,

Robert B. Swierupski
Director,

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