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NY L80829

December 6, 2004

CLA-2-44:RR:NC:2:230 L80829


TARIFF NO.: 4412.14.3160

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

RE: The tariff classification of plywood drawer sides and bottoms from Spain

Dear Mr. Landry:

In your letter dated November 3, 2004,on behalf of the importer, Plyquet Holzimport GmbH, you requested a tariff classification ruling.

The ruling was requested on plywood drawer sides and bottoms. Representative samples were submitted. The samples consist of cut-to-size panels of plywood that will be used in the manufacture of furniture drawers. The panels are composed of three or nine plies of poplar wood (Populus deltoides), each ply being under 6 mm in thickness. The plies are arranged so that their grains run at angles to each other.

One sample is a nine-ply drawer side measuring approximately 18 mm thick by 6-3/8” wide by 26” long. One edge is rounded and the other edge is rabbeted. A square groove runs continuously down the surface along the rabbeted edge. The drawer sides are not otherwise further worked. The remaining samples consist of three-ply drawer bottoms in the following dimensions: 17-7/8” x 13-3/4”, 17-7/8” x 10-3/4”, 17-7/8” x 7-3/4”, and 8-3/8” x 7-3/4” (all approximately 5 mm thick). The drawer bottoms are not further worked than cut-to-size.

The importer, Plyquet Holzimport, states that these products are not simply plywood in standard sizes and requests that they be considered as furniture parts. However, in the condition as imported, the products meet the description of plywood, as provided for in the Harmonized Tariff Schedules of the United States (HTSUS). Cutting to size does not change the nature of the product as plywood. In addition, according to chapter note 4 of chapter 44, HTSUS, plywood may be worked to form the shapes provided for in heading 4409, which means it may be continuously shaped (tongued, grooved, rebated, rounded, etc.) along the edges, ends or faces.

The applicable subheading for the poplar plywood drawer sides and bottoms, described above, will be 4412.14.3160, HTSUS, which provides for: Plywood, veneered panels and similar laminated wood; 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 a specified tropical wood); Not surface covered or surface covered with a clear or transparent material; Other (than with a face ply of certain designated species). The rate of duty will be 8 percent ad valorem.

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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