NY 0857236 - The tariff classification of guatambu and virola plywood from Brazil - United States International Trade Commision Rulings

United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org Rulings By Number Rulings By Category Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 NY Rulings > NY 0857212 - NY 0857324 > NY 0857236

NY 857236

October 31, 1990

CLA-2-44:S:N:N1:230 857236

CATEGORY: CLASSIFICATION

TARIFF NO.: 4412.12.2060; 4412.11.2060

Mr. Weine Alstranner
D & M Lumber Products Co., Inc.
110 Varick Ave.
P. O. Box 716
Brooklyn, NY 11237

RE: The tariff classification of guatambu and virola plywood from Brazil

Dear Mr. Alstranner:

In your letters dated October 9, 1990 and September 14, 1990, you requested a tariff classification ruling.

The ruling was requested on two types of plywood. One type will have guatambu face veneers. Guatambu is a species of the botanical genus Aspidosperma, a nonconiferous wood. The other type of plywood will have virola face veneers. Another common name for virola is baboen. The botanical genus is Virola, a nonconiferous tropical wood. Both types of plywood will be 1/2 inch thick overall and will be composed of seven plies of veneer.

The applicable subheading for the guatambu plywood will be 4412.12.2060, Harmonized Tariff Schedule of the United States (HTS), 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. The duty rate will be 8 percent ad valorem.

The applicable subheading for the virola plywood will be 4412.11.2060, HTS, which provides for plywood consisting solely of sheets of wood, each ply not exceeding 6 mm in thickness, with at least one outer ply of the following tropical woods: Dark Red Meranti, Light Red Meranti, White Lauan, Sipo, Limba, Okoume, Obeche, Acajou d'Afrique, Sapelli, Baboen, Mahogany (Swietenia spp.), Palissandre du Bresil or Bois de Rose femelle. The duty rate will be 8 percent ad valorem.

Articles classifiable under subheading 4412.11.2060, HTS, which are products of Brazil are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.
Articles from Brazil classifiable under subheading 4412.12.2060, HTS, are presently excluded from similar duty free treatment.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

Previous Ruling Next Ruling