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 > 1999 NY Rulings > NY E84908 - NY E84955 > NY E84929

Previous Ruling Next Ruling
NY E84929

---

August 11, 1999

CLA-2-44:RR:NC:SP:230 E84929

CATEGORY: CLASSIFICATION

TARIFF NO.: 4412.13.4040; 4412.14.0540; 4412.14.3060; 4412.19.4062

Mr. Frank M. Murphy
Norman G. Jensen, Inc.
P.O. Box 8008
Port Huron, MI 48061-8008

RE: The tariff classification of plywood from Canada.

Dear Mr. Murphy:

In your letter dated July 13, 1999, you requested a tariff classification ruling on behalf of your client, Norbord Industries, Inc. (Toronto, Canada).

The ruling was requested on 4 x 8 foot interior-grade plywood panels (consisting solely of sheets of wood) supplied in thicknesses of 1/2 inch (5-ply), 3/4 inch (7-ply) and 1 inch (9-ply). The individual thickness of the inner plies in all instances will be approximately 3.58 mm, while that of the face and back will be either 0.58 or 0.79 mm. The grain of each ply will run at a right angle to that of its adjacent layer(s). In their imported condition, the panels will be factory-sanded but not otherwise surface-treated.

The product will be offered with a choice of various woods as the outer plies, but in each instance the face and back will both be of the same species: mahogany, birch, ash, black cherry, maple, red oak, white oak, hickory, or knotty pine (pinus contorta). The inner plies of all the panels will be Trembling Aspen (populus tremuloides).

The applicable subheading for the panels with outer plies of mahogany will be 4412.13.4040, 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 tropical wood specified in subheading note 1 to this chapter: not surface coveredÂwith a face ply of mahogany (Swietenia spp. or Khaya spp.). The general rate of duty will be 8%.

The applicable subheading for the panels with outer plies of birch will be 4412.14.0540, HTS, which provides for plywoodÂOther, with at least one outer ply of nonconiferous wood: not surface coveredÂwith a face ply of birch (Betula spp.). The general rate of duty will be free.

The applicable subheading for the panels with outer plies of ash, black cherry, maple, red oak, white oak or hickory will be 4412.14.3060, HTS, which provides for plywoodÂOther, with at least one outer ply of nonconiferous wood: not surface covered: Other. The general rate of duty will be 8%.

The applicable subheading for the panels with outer plies of knotty pine will be 4412.19.4062, HTS, which provides for plywoodÂOther, with both outer plies of coniferous wood: not surface covered: Other: Fully sanded on at least one face, but not further processed. The general rate of duty will be 8%.

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 212-637-7009.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also:

• Tariff No.: 4412.13.40 - Plywood sheets n/o 6 mm thick, with specified tropical wood outer ply, with face ply nesoi, not surface-covered beyond clear/transparent
• Tariff No.: 4412.14.05 - Plywood sheets n/o 6 mm thick, outer ply of nontropical hardwood, birch face ply, not surface-covered beyond clear/transparent
• Tariff No.: 4412.14.30 - Plywood sheets n/o 6 mm thick, outer ply of nontropical hardwood, with face ply nesoi, not surface-covered beyond clear/transparent
• Tariff No.: 4412.19.40 - Plywood of wood sheets, n/o 6 mm thick each, with outer plies of coniferous wood, with face play nesi, not or clear surface covered