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NY F87450




June 12, 2000

CLA-2-44:RR:NC:SP:230 F87450

CATEGORY: CLASSIFICATION

TARIFF NO.: 4412.22.5000

Mr. Rayburn Berry
Givens and Associates, PLLC
950 Echo Lane (Suite 360)
Houston, Texas 77024-2788

RE: The tariff classification of veneered fiberboard from Malaysia.

Dear Mr. Berry:

In your letter dated May 18, 2000, you requested a tariff classification ruling on behalf of your client, Ihlo Sales & Import Co. (Center, Texas).

The sample submitted with your inquiry is a sheet of medium density fiberboard (“MDF”) which is covered on the face side with a ply of Okoume wood veneer and on the back with a ply of low-grade birch veneer. The overall thickness of the panel is approximately 3.2 millimeters. You state that the imported panels will have a maximum size of 1.2 meters by 2.4 meters. You also state that in some instances, Okoume or Meranti will be used instead of birch for the back ply.

The applicable subheading for the above-described veneered fiberboard panels will be 4412.22.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) veneered panels and similar laminated wood: with at least one outer ply of nonconiferous wood: with at least one ply of tropical wood specified in subheading note 1 to this chapter. The rate of duty will be free.

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 connection with the ruling request and incorporated therein, 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
Director,

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