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NY K87785

July 28, 2004
CLA-2-44:RR:NC:SP:230 K87785


TARIFF NO.: 4412.14.5600

Mr. William M. Stringfield
W.M. Stringfield Customs Brokers
249 E. Ocean Blvd., Suite1008
Long Beach, CA 90802

RE: The tariff classification of surface-covered plywood from China.

Dear Mr. Stringfield:

In your letter dated July 10, 2004, you requested a tariff classification ruling on behalf of American Pacific Plywood Inc. (Solvang, California).

A sample was submitted for our examination. It is a small section of a laminated panel measuring approximately 17 mm thick. It consists of 9 plies of poplar veneer laminated together so that the grain of each layer runs at an angle to the grain of the adjacent layer. The face of the panel is covered with an opaque, hard-plastic laminate (less than 1 mm thick) said to be Formica.

You state that the panels will be imported in 4’ x 8’ sheets. It is assumed that all edges will be open and square, as represented by the sample. You ask that we rule on the sample as presented and also as if it had Formica on both the face and the back.

The applicable subheading for the above-described panels, covered with Formica on one or both sides, will be 4412.14.5600, 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; other, with at least one outer ply of nonconiferous wood; other (than not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply). The rate of duty will be 8%.

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 Border Protection (CBP) 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 CBP.

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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