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NY F85889




April 25, 2000

CLA-2-44:RR:NC:2:230 F85889

CATEGORY: CLASSIFICATION

TARIFF NO.: 4412.13.2510; 4412.13.4040; 4412.13.4060

Mr. Samuel Albelo
Perla’s Products
121 St., CF-4, Valle Arriba Heights
Carolina, Puerto Rico 00983

RE: The tariff classification of Cedro, Caoba and Virola tropical plywood from Brazil

Dear Mr. Albelo:

In your letter dated April 11, 2000 you requested a tariff classification ruling.

The ruling was requested on three species of tropical plywood – Caoba or African Mahogany (Khaya ivorensis), Cedro or Spanish Cedar (Cedrela odorata) and Virola (Virola spp.) A small sample piece of each was submitted. The samples are each 4mm thick and consist of three plies of veneer with the grain of each ply running at an angle to the grain of the next ply. The edges and ends are not worked and the surfaces are not covered with any material.

In your letter and in a telephone conversation you confirmed that the plywood when imported will have the same species of wood for both the face and the back ply. The dimensions of the imported plywoods will be 4 feet by 8 feet and will vary in thickness from 4 mm to 18 mm. We assume that the thicker plywoods will consist of multiple plies with each ply 6 mm or under in thickness, as represented by the samples.

The applicable subheading for the Cedro or Spanish Cedar (Cedrela odorata) plywood will be 4412.13.2510, 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; not surface covered; with a face ply of Spanish cedar (Cedrela spp.). The rate of duty will be 8 percent ad valorem.

The applicable subheading for the Caoba or African Mahogany (Khaya ivorensis) plywood will be 4412.13.4040, 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; not surface covered; with a face ply of mahogany (Swietenia spp. or Khaya spp.). The rate of duty will be 8 percent ad valorem.

The applicable subheading for the Virola (Virola spp.) plywood will be 4412.13.4060, 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; not surface covered; other, with at least one outer ply of certain specified tropical woods including Virola. The rate of duty will be 8 percent ad valorem.

Articles classifiable under subheadings 4412.13.2510, 4412.13.4040 and 4412.13.4060, HTSUSA, which are products of Brazil are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, 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 the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP".

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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

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