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NY I86315




October 3, 2002

CLA-2-44:RR:NC:SP:230 I86315

CATEGORY: CLASSIFICATION

TARIFF NO.: 4412.13.4040; 4412.14.2520; 4412.14.3160; 4412.22.3120; 4412.22.3140; 4412.22.3160

Mr. Michael D. Caruso
Blanket Woods, Inc.
9650 Strickland Road, Suite 103-143
Raleigh, NC 27615

RE: The tariff classification of plywood panels from Spain.

Dear Mr. Caruso:

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

Samples representing three kinds of laminated wood panels were submitted for our examination. The panels will be imported in 4’ x 8’ sheets.

Panel “A” has a core consisting of 9 plies of aspen or poplar veneer with a face and back of hardwood veneer. The face and back of the sample are of maple, but the imported versions may also be of other hardwood species, such as cherry, walnut or mahogany. All of the plies are less than 6 mm in thickness, with the grain of each running at an angle to that of the adjacent plies. You state that the thickness of most of the imported panels will be ¾”, like the sample, but on occasion may be other sizes such as ¼”, ½” and 1”.

Panel “B” has a core consisting of 13 plies of birch veneer with a face and back of hardwood veneer. The face and back of the sample are of cherry, but the imported versions may also be of other hardwood species, such as maple, walnut or mahogany. All of the plies are less than 6 mm in thickness, with the grain of each running at an angle to that of the adjacent plies. You state that the thickness of most of the imported panels will be ¾”, like the sample, but on occasion may be other sizes such as ¼”, ½” and 1”.

The applicable subheading for panels “A” and “B”, when imported having a face and back of mahogany, will be 4412.13.4040, 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 mahogany (Swietenia spp. or Khaya spp.). The rate of duty will be 8%. The applicable subheading for panels “A” and “B”, when imported having a face and back of walnut, will be 4412.14.2520, HTS, 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: with a face ply of walnut (Juglans spp.). The rate of duty will be 5.1%.

The applicable subheading for panels “A” and “B”, when imported having a face and back of cherry or maple will be 4412.14.3160, HTS, 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: Othernot surface covered. The rate of duty will be 8%.

Panel “C” is a 5-layer product whose core consists of edge-glued strips of spruce lumber approximately 16 mm in thickness. Laminated to each side of the core is a ply of Fromager veneer, over which are laminated hardwood veneers serving as the face and back. The face and back of the sample are of white oak, but the imported versions may also be of other hardwood species, such as cherry, maple, walnut and mahogany. The grain of each ply runs at an angle to that of the adjacent plies.

The applicable HTS subheading for panel “C” will be as follows, depending on the species of the face and back:

4412.22.3120 (walnut face and back)
4412.22.3140 (mahogany face and back)
4412.22.3160 (cherry, maple or white oak face and back)

These subheadings provide 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 this chapter: other: plywood: not surface covered.... The rate of duty for each will be 8%.

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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