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NY L88695

December 7, 2005

CLA-2-44 RR:NC:2:230 L88695


TARIFF NO.: 4412.22.3160

Mr. Paul Leitner
Continental Agency Inc.
535 Brea Canyon Rd.
Walnut, CA 91789

RE: The tariff classification of veneered blockboard moldings from China

Dear Mr. Leitner:

In your letter dated November 4, 2005, on behalf of your client, Summitt Forest Products, you requested a tariff classification ruling.

Two representative samples of the products to be classified were submitted. The products are labeled “blockboard mouldings”. They consist of five plies of laminated wood with okoume veneers on both outer surfaces. The core consists of edge-glued and finger-jointed lumber (Albasia falcata species). Laminated to each side of the core is a layer of short-grain poplar veneer and then a layer of long-grain okoume veneer. The surfaces are sanded. The ends are not worked.

One sample is a rectangular board with four eased edges, which measures approximately 1-15/16” wide x 11/16” thick. The sample is stated to be “surfaced 4 sides, radius 4 edges.” The second sample, which measures approximately 2-1/2” wide x 11/16” thick, is a rectangular board with three eased edges and one bullnosed edge. The sample is stated to be “surfaced 4 sides, radius 3 edges, bullnose 1 edge”.

The blockboard moldings to be imported may be of different widths and may be with or without a bullnose. In addition, they may have a groove.

The veneered blockboard moldings with cross grained construction, as represented by the two samples, meet the description of plywood for tariff classification purposes. Chapter Note 4 of chapter 44, Harmonized Tariff Schedule, states that products of heading 4412 may be worked to form the shapes provided for in respect of the articles of heading 4409, curved, corrugated, perforated, cut or formed to shapes other square or rectangular or submitted to any other operation provided it does not give them the character of articles of other headings.

The applicable subheading for the veneered blockboard moldings represented by the two samples will be 4412.22.3160, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for plywood, veneered panels and similar laminated wood; other, with at least one outer ply of nonconiferous wood; with at least one ply of tropical wood specified in subheading note 1 to this chapter; plywood, not surface covered; other. The rate of duty will be 8 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Your inquiry does not provide enough information for us to give a classification ruling on the veneered blockboard molding with a groove. Your request for a classification ruling should include sample of the product, a description of the condition of the ends in the sizes to be imported and how and where it is used. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you and a copy of this letter.

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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