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NY M87266

November 17, 2006

CLA-2-44:RR:NC:2:230 M87266


TARIFF NO.: 4412.14.0540

Ms. Pamela C. Berry-Escarre
Marisol International
1255-A Lynnfield Rd., Suite 257
Memphis, TN 38119

RE: The tariff classification of birch plywood from China

Dear Ms. Berry-Escarre:

In your letter dated October 17, 2006, on behalf of your client, Corinthian, you requested a tariff classification ruling.

The ruling was requested on prospective importations of two types of plywood. Representative samples of each type were submitted.

The first type of plywood consists of a number of plies of veneers with both outer plies of Baltic birch. The inner plies are composed of Chinese poplar. The thickness of the plies ranges approximately from 1 mm to 2 mm. The layers are laminated together so that their grains run at angles to adjacent layers. The plywood is not surface covered or coated.

The second type of plywood consists of a number of plies of veneers with one outer ply of Baltic birch and one outer ply of okoume. In all other aspects, this plywood is identical to the first type.

The applicable subheading for the first type of plywood with both outer plies of Baltic birch will be 4412.14.0540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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, not surface covered; with a face ply of birch (Betula spp.). The rate of duty will be free.

Your inquiry does not provide enough information for us to give a classification ruling on the second type of plywood having one outer ply of Baltic birch and one outer ply of okoume. Your request for this type of plywood should include the following information: the grade of each outer ply, the grading system used, how and where the plywood will be used, and which outer ply will be exposed. When this information is available you may wish to consider resubmission of your request. If you decide to resubmit your request, please include 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).

Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Accordingly based on that recommendation, it is anticipated that the plywood with both outer plies of birch described above will be classified in 4412.32.05 under the 2007 Harmonized Tariff Schedule. Under the circumstances, this classification under the 2007 tariff is advisory only.

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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