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NY I83723




July 18, 2002

CLA-2-44:RR:NC:2:230 I83723

CATEGORY: CLASSIFICATION

TARIFF NO.: 4412.22.3160; 4412.22.3170

Mr. Todd Morrissette
PanTim USA
P.O. Box 10869
Portland, ME 04104

RE: The tariff classification of red oak lumber core plywood from Indonesia

Dear Mr. Morrissette:

In your letter dated June 18, 2002 you requested a tariff classification ruling.

The ruling was requested on prefinished and unfinished lumber core plywood with outer plies of red oak. A small sample of the plywood was submitted. It is a laminated panel consisting of five plies of wood with the grain of each ply running at an angle to the grain of the next ply. The core is composed of 9/16” thick lumber strips of the species albizia falcatta. Adjacent to the core are inner veneers of meranti. The plywood will be imported in sizes of 4’ by 8’ with thicknesses of ½”, 5/8” and ¾”. The outer plies may be unfinished or prefinished with clear polyurethane on both sides.

The applicable subheading for the unfinished red oak lumber core plywood with inner plies of meranti will be 4412.22.3160, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for plywood, veneered panels and similar laminated wood; other, with at least one outer ply of nonconiferous wood; with at least one ply of tropical wood specified in subheading note 1 to chapter 44; other, plywood; other, not surface covered. The rate of duty will be 8 percent ad valorem.

The applicable subheading for the red oak lumber core plywood with inner plies of meranti and with outer plies finished with polyurethane will be 4412.22.3170, HTSUSA, which provides for plywood, veneered panels and similar laminated wood; other, with at least one outer ply of nonconiferous wood; with at least one ply of tropical wood specified in subheading note 1 to chapter 44; other, plywood; other, other. The rate of duty 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 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

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