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NY N024497

April 3, 2008



TARIFF NO.: 4421.90.9740

Mr. LeRoy Otteson
Timber Products Company
305 South 4th Street
Springfield, OR 97477

RE: The tariff classification of string wrapped lumber strip panels with plywood edges from Brazil

Dear Mr. Otteson:

In your letter, which was received in our office on March 11, 2008, you requested a tariff classification ruling.

The ruling was requested on string wrapped lumber strip panels. A representative sample and photographs were submitted. The sample consists of strips of pine (Pinus taeda), each approximately 3/8” thick x 1-1/2” wide, placed edge to edge (but not edge-glued). The lumber strips are held together with glue impregnated string that is wrapped across the strips. You state that the actual panels to be imported will measure 4’ x 4’ and will have a 2-1/2” wide x 3/8” thick strip of plywood placed as the last strip along both outer edges.

The string wrapped lumber strip panels with plywood edges will be further processed in the United States into engineered flooring. A veneer back will be laminated to the bottom and a sawn lumber or veneer face will be laminated to the top. The three-layer laminated wood will then be cut, sized, machined and finished into flooring.

The applicable subheading for the string wrapped lumber strip panels with plywood edges will be 4421.90.9740, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of wood. The duty rate will be 3.3 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/.

Articles classifiable under subheading 4421.90.9740, HTSUS, which are products of Brazil may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

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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