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NY J89499

October 20, 2003

CLA-2-44:RR:NC:2:230 J89499


TARIFF NO.: 4421.90.9740

Mr. Keith Landry
Kuehne & Nagel, Inc.
235 Southfield Parkway
Forest Park, GA 30297

RE: The tariff classification of an edge-glued rubberwood panel from Indonesia

Dear Mr. Landry:

In your letter dated September 16, 2003, on behalf of the importer of record, Plyquet Holzimport GmbH, you requested a tariff classification ruling.

The ruling was requested on three edge-glued wood products. This ruling concerns the classification of one of the products, a rubberwood panel. The classification of the other two products, kitchen cabinet doors, is being considered in ruling NY 89509.

A sample of the rubberwood panel was submitted. The sample is a wood panel measuring 18 mm x 300 mm x 500 mm. It consists of strips of finger-jointed lumber glued together edge to edge. The edge-glued panel is not further worked on any edges, ends or faces.

The panel is referred to as a part for a kitchen cabinet. However, in the condition as imported, the subject panel is not further worked in any manner to dedicate it for a particular use.

The applicable subheading for the rubberwood panel described above will be 4421.90.9740, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The duty rate will be 3.3 percent ad valorem.

Articles classifiable under subheading 4421.90.9740, HTSUSA, which are products of Indonesia may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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 our Web site at www.cbp.gov and search for the term "GSP".

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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