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NY N020370

December 19, 2007



TARIFF NO.: 4412.99.5100

Mr. George Houghton III
Houghton Wood Products, Inc.
P.O. Box 537
Wausau, WI 54402-0537

RE: The tariff classification of veneered fiberboard from China

Dear Mr. Houghton:

In your letter dated November 26, 2007 you requested a tariff classification ruling.

The ruling was requested on veneered fiberboard panels. Two representative samples of laminated wood panels were submitted. Each of the samples consists of two laminated layers and measures approximately 2.54 mm thick overall. The face layer is a hardwood veneer having a minimum thickness of 1/50”. The species of the face layers of the samples submitted are birch and red oak. The second layer or back layer is a high density fiberboard. The veneered panels will be imported unfinished and in the following dimensions: 1/10” thick x 24.5”, 30.5”, 32.5”, 36.5” or 48.5” wide x 80.5”, 84.5” or 96.5” long. They will be used in the manufacture of architectural doors and plywood.

The applicable subheading for the veneered fiberboard panels, described above, will be 4412.99.5100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Plywood, veneered panels and similar laminated wood: Other (than plywood consisting solely of sheets of wood, each ply not exceeding 6 mm in thickness): Other (than blockboard, laminboard and battenboard): With at least one outer ply of nonconiferous wood: Other (than containing at least one layer of particle board): Other (than plywood). The rate of duty will be free.

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/.

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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