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NY R02554




October 6, 2005

CLA-2-44:RR:NC:2:230 R02554

CATEGORY: CLASSIFICATION

TARIFF NO.: 4412.14.3160

Ms. Helen W. Shipp
Seamodal Transport Corp.
870 N. Military Highway
Norfolk, VA 23501

RE: The tariff classification of plywood with outer plies of oak and birch from China, Brazil and South Africa

Dear Ms. Shipp:

In your letter dated September 9, 2005, on behalf of your client, The Penrod Company, you requested a tariff classification ruling.

The ruling was requested on plywood panels composed of 13 plies of veneers, each under 6 mm in thickness. The plies consist of one outer surface of red oak, one outer surface of birch and a core of 11 plies of poplar and mixed tropical hardwoods. The red oak outer surface is a B grade and is referred to as the face. The birch outer surface is a #2 or C grade and is referred to as the back.

You state, however, that both surfaces will be exposed when the plywood panels are used. The intended use for the plywood is to manufacture entertainment centers, cabinets, shelving and other furniture. The red oak outer ply will form the exterior surface of the furniture; while the birch outer ply will form the interior surface of the furniture.

Since both surfaces of the plywood will be exposed, you believe that the plywood panels should be classified in subheading 4412.14.0540, Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

Subheading 4412.14.0540, HTSUSA, 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, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply, with a face ply of birch.

The term “face ply” is not defined in the HTSUSA. Further, the term is not mentioned in the Explanatory Notes to the Harmonized Commodity Description and Coding System. However, the term is well understood in the plywood trade.

The International Wood Products Association defines the “face” in the IHPA Procurement Standard for Imported Hardwood Plywood as:

The better side of any plywood panel in which the outer plies are of different veneer grades. Also either side of a panel in which there is no difference in the veneer grade of the outer plies.

The APA -The Engineered Wood Association (Panel Handbook & Grade Glossary) defines the “face” as:

The highest grade side of any veneer-faced panel that has outer plies of different veneer grades. Also, either side of a panel where grading rules draw no distinction between faces. For example, the face of an A – C panel is the side with the A - grade outer ply. Both sides of an A – A or B – B panel are referred to as faces.

Clearly, the term “face ply” means the side or outer surface which has the highest grade or better grade.

The grade of the red oak surface of the subject plywood is B grade and the grade of the birch surface is C grade. Therefore, the face ply of the subject plywood is the red oak. The plywood cannot be classified in subheading 4412.14.0540, HTSUSA, since this provision requires the face ply to be made of birch.

The applicable subheading for the subject plywood will be 4412.14.3160, 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, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply, other. The duty rate will be 8 percent ad valorem.

Articles classifiable under subheading 4412.14.3160, HTSUSA, which are products of South Africa 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 our Web site at www.cbp.gov and search for the term "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 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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