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NY A89620





December 19, 1996

CLA-2-44:RR:NC:2:230 A89620

CATEGORY: CLASSIFICATION

TARIFF NO.: 4412.13.6000; 4412.13.9000

Mr. David M. Wozniak
Taraca Pacific, Inc.
Suite 27C
1064 Laskin Road
Virginia Beach, VA 23451

RE: The tariff classification of plywood decorator panels from Indonesia

Dear Mr. Wozniak:

In your letter dated November 5, 1996 you requested a tariff classification ruling.

The ruling was requested on decorator panels to be used in the manufacture of furniture, modular homes and recreational vehicles. Samples of the panels were previously submitted. The samples consist of three thin plies of veneer with the grain of the plies running at angles to each other. The surface is covered with an embossed, printed and painted paper giving the panels a decorative wallpapered finish. Various species of wood common to Indonesia would be used, such as: meranti, apitong or keruing, bagtikan, seraya, kapur, mayapis or white lauan, mersawa and shorea almon. The panels will be imported in sizes of 4 feet by 8 feet (or 6.5, 7, or 7.5 feet) and in thicknesses of 2.4 mm, 2.7 mm and 3.6 mm.

The applicable subheading for the plywood decorator panels consisting of plies made of meranti, bagtikan, seraya, mayapis and almon will be 4412.13.6000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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 tropical wood specified in subheading note 1 to this chapter; other (than not surface covered); with at least one outer ply of specific tropical woods including meranti and lauan. The rate of duty will be 8 percent ad valorem.

The applicable subheading for the plywood decorator panels consisting of plies made of apitong or keruing, kapur and mersawa will be 4412.13.9000, HTSUSA, 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 tropical wood specified in subheading note 1 to this chapter; other (than not surface covered); other. The rate of duty will be 8 percent ad valorem.

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 212-466-5779.

Sincerely,


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