NY 877078 - The tariff classification of baboen plywood from Brazil - United States International Trade Commision Rulings

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NY 877078

September 2, 1992

CLA-2-44:S:N:N1:230 877078

CATEGORY: CLASSIFICATION

TARIFF NO.: 4412.11.2060

Mr. Jose A. Rodriguez
U S Hardwood International, Inc.
601 N.W. 11th St.
Miami, FL 33136

RE: The tariff classification of baboen plywood from Brazil

Dear Mr. Rodriguez:

In your letter dated July 29, 1992 you requested a tariff classification ruling.

The ruling was requested on red virola/baboen plywood. The botanical name of the species of wood of the outer plies is Virola surinamensis. A sample of an 18 mm thick piece of plywood was submitted. It consists of nine plies of wood, each ply not exceeding 6 mm in thickness, with the grain of the plies running at angles to each other.

The applicable subheading for the Virola surinamensis plywood will be 4412.11.2060, 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, with at least one outer ply of certain tropical woods including baboen, not surface covered. 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.

The above classification and rate of duty will apply only if at the time of importation the merchandise is in fact plywood with at least one outer ply of Virola surinamensis. The invoice filed with the entry should state the actual species of wood by botanical name for both outer plies.

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

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