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NY N005487




February 9, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4412.32.3160

Mr. Ronald G. Britt
Britt Laminate, Inc.
3695 N.W. 74th St.
Miami, FL 33147

RE: The tariff classification of plywood panels from China

Dear Mr. Britt:

In your letter dated January 11, 2007 you requested a tariff classification ruling. A sample and a detailed description were submitted with this request.

The sample is an 18 mm thick plywood panel consisting of eleven plies of wood. The plywood has one outer ply of Calophyllum spp. (locally known as Bintangor) and one outer ply of Chinese or Russian birch (Betula spp.). The Calophyllum ply is considered to be the face ply because it is the better grade and will be the most prominently exposed side. The Calophyllum face ply is 0.25 mm thick. The birch back ply is 0.40 mm thick. The inner plies are of Chinese poplar and are each 1.0 mm to 2.0 mm thick. The layers are laminated together so that the grains of the layers run at angles to each other. The surfaces are sanded but not covered. The edges and ends are not worked.

The plywood will be imported in 4’ x 8’ panels of various thicknesses – 5.2 mm, 9 mm, 12 mm, 15 mm and 18 mm. The number of layers will vary, but the construction and the species will remain the same. The plywood will be used in the manufacturing of kitchen cabinets and furniture.

The applicable subheading for the Calophyllum plywood, described above, will be 4412.32.3160, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Plywood, veneered panels and similar laminated wood: Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness: Other, with at least one outer ply of nonconiferous wood: Not surface covered: Other (than with face plies of certain enumerated species). The rate of duty 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/.

You noted in your letter that you also import the same plywood with a layer of high pressure laminate adhered to the birch side of the plywood. Your inquiry does not provide enough information for us to give a classification ruling on this product. Your request for a ruling for this product should include a sample and a description of the composition of the laminate. When this information is available, you may wish to consider resubmission of this request.

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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