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NY L80143

November 3, 2004

CLA-2-44:RR:NC:2:230 L80143


TARIFF NO.: 4421.90.9740

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

RE: The tariff classification of medium density fiberboard (MDF) panels from Indonesia

Dear Mr. Landry:

In your letter dated October 4, 2004, on behalf of Plyquet Holzimport GmbH, you requested a tariff classification ruling.

The ruling was requested on MDF blockboard panels. A sample of the product was submitted. The sample is a 3 ply laminated board measuring 19 mm thick by 300 mm wide by 500 mm long. The three plies consist of a lumber core composed of 1-3/4” wide x 13 mm thick strips of Albizzia falcata wood and two outer plies of medium density fiberboard (Eucalyptus spp.), each 3 mm thick. The edges and ends of the panel are square and unworked.

The MDF blockboard panels will be imported in various sizes up to a maximum of 2400 mm x 5200 mm and in thicknesses of 13 mm to 25 mm. The panels will be finished in the United States by laminating them with wood veneers or printed paper. After the finishing process, the panels will be used in the manufacture of furniture and cabinets.

In the condition as imported, the subject “blockboard panels” do not contain any wood veneer layers. Thus, although the MDF layers are laminated to the lumber core, the subject “blockboard panels” are not products covered under heading 4412, Harmonized Tariff Schedule of the United States.

The applicable subheading for the MDF blockboard panels, as 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 U.S. 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 the 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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