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NY J87597

August 21, 2003

CLA-2-44:RR:NC:2:230 J87597


TARIFF NO.: 4412.22.5100

Mr. Tarry Beasley
Welsh Forest Products
1850 Poplar Crest Cove, Suite 105
Memphis, TN 38119

RE: The tariff classification of unidirectional white meranti panels from China

Dear Mr. Beasley:

In your letter, which was received in our office on July 24, 2003, you requested a tariff classification ruling.

The ruling was requested on white shorea unidirectional panels. In a telephone conversation with our office, you clarified that the particular shorea species is white meranti. The panels each consist of seven plies of veneer with the grain of all of the plies running in the same direction. The two outer plies consist of white meranti veneer, and the five inner plies consist of poplar veneer. The panels will be imported in sheets with dimensions of 4’ x 7’ x 11.2 mm. After importation, the panels will be cut to size, rounded on the edges and grooved to make drawers sides. Samples of drawer sides were submitted. However, the products being imported are 4’ x7’ sheets not further worked in any manner.

The applicable subheading for the unidirectional white shorea panels will be 4412.22.5100, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for plywood, veneered panels and similar laminated wood; other, with at least one outer ply of nonconiferous wood; with at least one ply of tropical wood specified in subheading note 1 to this chapter; other (than plywood). 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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