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NY I88933

December 17, 2002

CLA-2-44:RR:NC:2:230 I88933


TARIFF NO.: 4412.13.4060

Mr. William G. Ihlo
Ihlo Sales & Import Co.
P.O. Box 2138
Center, TX 75935

RE: The tariff classification of plywood with a face ply of red oak and a back ply of meranti from Malaysia or Indonesia

Dear Mr. Ihlo:

In your letter dated November 14, 2002 you requested a tariff classification ruling. In addition, you requested a verification of the dutiable status of the product.

The product to be classified is red oak doorskin plywood from Indonesia or Malaysia. A sample piece of the plywood was submitted. The plywood consists of three sheets of veneer laminated together so that the grain of each ply runs at an angle to the grain of the next ply. The sample measures approximately 4.5 mm in thickness. The face ply consists of American red oak. The red oak is stated to be applied to a meranti base panel with a sound sanded meranti back or other tropical specie back. The plywood is not surfaced covered or worked on the edges or ends.

The applicable subheading for plywood described above with a face ply of red oak and a back ply of meranti will be 4412.13.4060, 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, with at least one outer ply of tropical wood specified in subheading note 1 to this chapter, not surface covered, with at least one outer ply of the following tropical woods: . . . Dark Red Meranti, Light Red Meranti . . . , other. The rate of duty will be 8 percent ad valorem.

Presently, products classifiable under subheading 4412.13.4060, HTSUSA, which are products of Indonesia, are not entitled to duty free treatment under the Generalized System of Preferences (GSP). In addition, Malaysia is presently not a beneficiary developing country eligible for GSP benefits. Consequently, the subject plywood with a face ply of red oak and with a back ply of meranti from Indonesia or Malaysia is dutiable at the rate stated above.

The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB", click on “Files”, click on “Search” and then enter a key word search for the term "T-GSP".

Your inquiry does not provide enough information for us to give a classification ruling on plywood with a face ply of red oak and a back ply of other tropical specie. Your request for a classification ruling for this product should include the common and botanical name of the specie of tropical wood of the back ply. When this information is available, you may wish to consider resubmission of your request.

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 the ruling letter, 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 646-733-3035.


Robert B. Swierupski

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