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NY M81486

April 17, 2006

CLA-2-44:RR:NC:2:230 M81486


TARIFF NO.: 4412.14.3160

Ms. Linda S. Waits
Schenker Stinnes Logistics
7221 Investment Drive
N. Charleston, SC 29418

RE: The tariff classification of a twelve-ply plywood containing two plies of MDF from China

Dear Ms. Waits:

In your letter dated March 10, 2006, on behalf of your customer, Hardwoods Specialty Products US LP, you requested a tariff classification ruling.

The ruling was requested on plywood with two plies of medium density fiberboard (MDF). A representative sample of the product to be classified was submitted.

The product to be classified is a laminated wood board approximately 18.5 mm thick. It is composed of twelve layers or plies of wood, arranged as follows: eight center plies of poplar veneer (each approximately 1 mm – 2 mm in thickness), one layer of MDF (approximately 2.5 mm thick) on each side of the poplar veneer core, and two outer plies of cherry veneer (approximately 0.5 mm thick). The plies are laminated together so that the grains of some layers run at right angles to each other. The surfaces of the laminated board are not covered with any material, and the edges of the board are not further worked.

You believe that the construction of the product is similar to a laminated wood board containing layers of particle board, which would be classified in subheading 4412.23.0100, Harmonized Tariff Schedule of the United States (HTSUS). You submitted a second sample (a seven-ply board containing two layers of particle board) for comparison only.

However, the terms of subheading 4412.23.0100, HTSUS, are specific and limit classification therein to laminated wood boards, containing at least one layer of particle board. The subject product does not meet the terms of this subheading.

The subject product is a laminated wood board consisting of sheets of wood under 6mm in thickness, with the grains of at least some of the layers running at angles to each other. It meets the description of plywood.

The applicable subheading for the cherry plywood 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.

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

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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