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NY K86540




June 25, 2004
CLA-2-44:RR:NC:2:230 K86540

CATEGORY: CLASSIFICATION

TARIFF NO.: 4412.13.5160

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

RE: The tariff classification of jequitiba plywood from Brazil

Dear Mr. Albelo:

In your letter dated May 11, 2004, which was received in our office on May 28, 2004, you requested a tariff classification ruling.

The ruling was requested on jequitiba plywood. Descriptions of the plywood and species of wood were submitted. No samples or illustrative literature were received. The plywood is 18 mm thick and consists of 15 plies. The two outer plies consist of 0.6 mm thick jequitiba (Cariniana estrellensis). The inner plies consist of veneers of amescloa (Trattinnickia burseraefolia) and cedro-rana (Cedrelinga catenaeformis). You state that jequitiba is similar to mahogany and is being used as a replacement for mahogany.

The applicable subheading for the jequitiba plywood will be 4412.13.5160, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Plywood, veneered panels and similar laminated wood: 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, or surface covered with a clear or transparent material: Other: Other (than with at least one outer ply of certain enumerated tropical woods including mahogany but not including jequitiba). 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 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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