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NY K87478





July 12, 2004
CLA-2-44:RR:NC:2:230 K87478

CATEGORY: CLASSIFICATION

TARIFF NO.: 4412.13.2510

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

RE: The tariff classification of Cedro (Spanish cedar) plywood from Brazil

Dear Mr. Albelo:

In your letter dated June 22, 2004 you requested a tariff classification ruling.

The ruling was requested on Cedro (Spanish cedar) plywood. A 12” square 12 mm thick sample was submitted. It consists of eleven layers of veneers laminated together so that the grains of the plies run at angles to the adjacent plies. The outer plies consist of 0.6 mm thick sliced veneers of cedro (Cedrela odorato). The inner plies consist of rotary cut veneers of amescloa (Trattinnickia burseraefoli) and cedro-rana (Cedrelinga catenaeformis). Each inner ply is slightly over 1 mm in thickness. The outer surfaces of the plywood are not coated or covered.

You suggested classification of the subject plywood in subheading 4412.14.2510, 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, other, with at least one outer ply of nonconiferous wood, not surface covered, with a face ply of Spanish cedar (Cedrela spp.). In addition, you submitted technical information from a number of sources showing that Cedro/Spanish cedar (Cedrela odorato) is a nonconiferous wood, different from other cedars which are coniferous woods.

Cedro/Spanish cedar (Cedrela odorato) is recognized as a nonconiferous wood in the Harmonized Tariff Schedule of the United States. Furthermore, Cedro is listed as one of the tropical woods in subheading note 1 to chapter 44. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN) list the pilot names found in subheading note 1 and their corresponding scientific and local names. This list is found in Chapter 44, Annex (EN). The scientific name listed therein for Cedro is Cedrela spp. Spanish cedar is a local U.S. name for this species.

Consequently, since Cedro (Cedrela odorato) is a tropical wood listed in subheading note 1, the subject plywood cannot be classified in subheading 4412.14.2510, HTSUSA, because this subheading provides for plywood, with at least one outer ply of nonconiferous wood other than a tropical wood specified in subheading note 1 to chapter 44.

The applicable subheading for the subject Cedro (Spanish cedar) plywood will be 4412.13.2510, 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, with a face ply of Spanish cedar (Cedrela spp.) The rate of duty will be 8 percent ad valorem.

Importation of Spanish cedar (Cedrela odorato) products may be subject to import regulations administered by the U.S. Department of Agriculture (U.S.D.A.). Information regarding applicable regulations administered by the U.S.D.A. may be addressed to that agency at the following location:

U.S. Department of Agriculture
A.P.H.I.S., PPQ
4700 River Road, Unit 136
Riverdale, MD 20737

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 U.S. Customs and Border Protection (CBP) 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 CBP.

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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