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NY L84747

May 25, 2005

CLA-2-44:RR:NC:2:230 L84747


TARIFF NO.: 4412.14.5600

Ms. Jill Simmons
International Trade Consultants, Inc.
9551 William Aiken Road
Ladson, SC 29456

RE: The tariff classification of surface covered plywood from China

Dear Ms. Simmons:

In your letter dated April 11, 2000 you requested a tariff classification ruling. The ruling was requested on behalf of the importer, Tumac Lumber.

A representative 6” x 4” x ½” sample of the product to be classified was submitted. The product is an eight-ply plywood, surface covered on one side. Each ply, except for the back ply, consists of a veneer sheet approximately 1.5 mm to 2 mm thick. The back ply consists of a 0.6 mm thick birch veneer. The face ply of the sample is poplar veneer; however, the face ply may in some cases be birch. The core plies consist of poplar. The face ply is surface covered with a white enameled sheet of aluminum. The plywood will be imported in sizes of 44-3/4” x 96” x 12 mm and 47-3/4” x 96” x 12 mm and will be used in the manufacture of storage containers. The sample will be returned to you as you requested.

The applicable subheading for the surface covered birch or poplar plywood, consisting of sheets of wood 0.6 mm to 2 mm in thickness, will be 4412.14.5600, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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 not surface covered or surface covered with a clear or transparent material). 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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