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NY F85890




April 25, 2000

CLA-2-44:RR:NC:2:230 F85890

CATEGORY: CLASSIFICATION

TARIFF NO.: 4412.13.5060; 4412.14.3060

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

RE: The tariff classification of Amesclao, Jequitiba, Cerejeira, Tauari and Curupixa plywood from Brazil

Dear Mr. Albelo:

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

The ruling was requested on five species of plywood, listed by the commercial or common name and then by the scientific botanical name, as follows:

Amesclao (Trattinickia burserifolia)

Mogno Real or Jequitiba (Cariniana estrellensis)

Cerejeira or Brazilian Oak (Amburana cearensis)

Tauari (Couratari guianensis)

Curupixa (Micropholis venulosa)

A sample section of each plywood was submitted. Three of the samples are 4 mm thick, one is 12 mm thick and one is 18 mm thick. All of the samples consist of multiple plies of veneer with each ply under 6 mm in thickness and 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.

The plywood will be imported in sheets measuring 4 feet x 8 feet and in various thicknesses from 4 mm to 18 mm. The imported plywood will have the same species of wood for both the face and back ply.

The applicable subheading for the Mogno Real or Jequitiba (Cariniana estrellensis) plywood will be 4412.13.5060, 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; other. The duty rate will be 8 percent ad valorem.

The applicable subheading for the Amesclao (Trattinickia burserifolia), Cerejeira (Amburana cearensis), Tauari (Couratari guianensis) and Curupixa (Micropholis venulosa) plywood will be 4412.14.3060, HTSUSA, 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; not surface covered; other. The duty rate will be 8 percent ad valorem.

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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