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NY M83602





June 14, 2006

CLA-2-44:RR:NC:2:230 M83602

CATEGORY: CLASSIFICATION

TARIFF NO.: 4412.13.4060; 4412.13.5160

Mr. Todd D. Morrissette
PanTim Wood Products, Inc.
P.O. Box 10869
Portland, ME 04104

RE: The tariff classification of meranti plywood from Indonesia

Dear Mr. Morrissette:

In your letter, which was received on May 16, 2006, you requested a tariff classification ruling.

A representative sample and information were submitted with your initial request dated March 15, 2006. The ruling was requested on plywood with outer plies of meranti and a veneer core of falcatta. The sample submitted is a 5 ply - 12 mm thick plywood consisting of three inner plies of falcatta (Albizia falcataria), each approximately 3 mm thick, and two outer plies of meranti, assumed to be light red meranti (Shorea parvifolia), each approximately 1.2mm thick. The surfaces of the plywood are not finished and the edges and ends are square cut. The plywood will be imported in 4’ x 8’ sheets.

In addition to the plywood represented by the sample, you state that the plywood will also be imported in 7 ply - 15 mm thick and 9 ply - 18 mm thick sizes. The inner plies will consist of falcatta veneers and the outer plies will consist of a meranti, that may be either one of the following: light red meranti (Shorea parvifolia), dark red meranti (Shorea pauciflora) or yellow meranti (Shorea faguentiana). The face and back plies of a single plywood panel may be of different meranti species; e.g., the face ply may be of light red meranti and the back ply may be of yellow meranti.

The applicable subheading for plywood with at least one outer ply of light red meranti or of dark red meranti will be 4412.13.4060, Harmonized Tariff Schedule of the United States (HTSUS), 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, . . : Other (than with a face ply of birch, Spanish cedar or walnut): With at least one outer ply of the following tropical woods: Dark Red Meranti, Light Red Meranti, White Lauan, Sipo, Limba, Okoume, Obeche, Acajou d’Afrique, Sapelli, Virola, Mahogany, Palissandre de Para, Palissandre de Rio or Palissandre de Rose: Other (than with a face ply of mahogany): Other: Not surface covered. The duty rate will be 8 percent ad valorem.

The applicable subheading for plywood with both outer plies of yellow meranti will be 4412.13.5160, HTSUS, 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, . . : Other (than with a face ply of birch, Spanish cedar or walnut): Other (than with at least one outer ply of the specific tropical woods listed above, including dark red meranti and light red meranti): Other (than with a face ply of sen): Other: Not surface covered. The duty rate will be 8 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Articles classifiable under subheading 4412.13.4060, HTSUS, which are products of Indonesia 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".

Articles classifiable under subheading 4412.13.5160, HTSUS, which are products of Indonesia are presently not eligible for duty free treatment under the GSP. Hence, the specific species of meranti of each outer ply of each plywood panel imported must be clearly identified at the time of importation.

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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