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NY H88385




March 27, 2002

CLA-2-44:RR:NC:SP:230 H88385

CATEGORY: CLASSIFICATION

TARIFF NO.: 4412.13.2510; 4412.14.3150; 4412.14.3160

Ms. Paula Crawford
CST, Inc.
P.O. Box 1197
Fayetteville, GA 30214

RE: The tariff classification of plywood from Paraguay.

Dear Ms. Crawford:

In your letter dated February 25, 2002, you requested a tariff classification ruling on behalf of Stonewood Panamerican Co., LLC (Hampton, GA). In response to a telephone query by this office, you submitted some supplementary information via fax on March 22, 2002.

Samples representing five kinds of plywood were submitted for our review. Each kind will be supplied in various thicknesses having different numbers of plies, but in all instances the product will consist solely of sheets of nonconiferous wood, each ply not exceeding 6 mm in thickness. Also, the grain of each ply will run at an angle to that of the next ply. The plywood will be imported in 4’x8’, 2’x4’, 4’x4’ and 3’x7’ sheets.

Plywood #1 has a face of Cedro (Cedrela Fissilis) and a core and back of Ybyraju (Albizia Hassleri).

The applicable subheading for plywood #1 will be 4412.13.2510, 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 coveredwith a face ply of Spanish cedar (Cedrela spp.). The duty rate will be 8%.

Plywood #2 has a face and back of Kupay (Copaifera Langsdorfii). The core will be of Kupay, Ybyraju or other species mentioned in this letter.

Plywood #3 has a face of Eucalyptus. The back will be of Ybaraju, Eucalyptus or Goiabao (Pouteria Pachycarpa Pires). The core will be of Eucalyptus or other species.

Plywood #4 has a face and back of Ybyraju (Albizia Hassleri). The core will be of Ybyraju or other species mentioned in this letter.

Plywood #5 has a face and back of Goiabao (Pouteria Pachycarpa Pires). The core will be of Goiabao or other species mentioned in this letter.

The applicable subheading for plywood numbers 2, 3, 4 and 5 will be either of the following, depending on the dimensions of the particular sheets being entered:

4412.14.3150, HTS, which provides for plywood consisting solely of sheets of wood, each ply not exceeding 6 mm in thicknesswith at least one outer ply of nonconiferous wood: not surface coveredotherpanels not exceeding in any dimension 3.6 mm in thickness, 1.2 m in width and 2.2 m in length. The rate of duty will be 8%.
or

4412.14.3160, HTS, which provides for the same type of plywood, in panels not conforming to the above dimensional specifications. The rate of duty will be 8%.

Articles classifiable under subheadings 4412.13.2510, 4412.14.3150 and 4412.14.3160, HTS, which are products of Paraguay may be entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP 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 "T-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 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

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