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NY J85316

June 13, 2003

CLA-2-44:RR:NC:SP:230 J85316


TARIFF NO.: 4412.13.0540

Mr. Michael R. Doram
Creskoff & Doram LLP
1028 North Lake Ave., Suite 202
Pasadena, CA 91104

RE: The tariff classification of plywood from China.

Dear Mr. Doram:

In your letters dated May 8 and May 28, 2003, you requested a tariff classification ruling on behalf of your client, Summitt Forest Products (Monrovia, CA).

The ruling was requested on 4 x 8-foot plywood panels consisting of three plies having a combined thickness of 2.7 mm. The face ply will be of birch veneer, 0.5 mm thick. The core will be of poplar, 1.7 mm thick. The back, 0.5 mm thick, will be of mixed tropical hardwoods of the type listed in Subheading Note 1 of chapter 44, HTS. The grain of the core will run at an angle to that of the face and back.

The applicable subheading for the above-described plywood panels will be 4412.13.0540, 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 tropical wood specified in subheading note 1 to this chapterwith a face ply of birch (Betula spp.)other: not surface covered. 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 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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