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NY N014197




August 13, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4412.32.0540

Ms. Kim Boggs
Prestige Wood Products
110 ½ Market Street
Coldwater, OH 45828

RE: The tariff classification of birch plywood from China

Dear Ms. Boggs:

In your letter, which was received in our office on July 13, 2007, you requested a tariff classification ruling.

The ruling was requested on four panels of birch plywood, representative samples of which were submitted. All of the panels consist of layers of veneers, laminated together so that the grains of adjacent layers run at angles to each other.

Sample # 1 is a 4.8 mm thick, three-ply panel composed of two 0.5 mm thick outer plies of natural birch and a core of poplar. It will be imported with the surfaces sanded but not otherwise finished or worked.

Sample # 2 is an 18 mm thick, thirteen-ply panel composed of two 0.5 mm thick outer plies of white birch and eleven inner plies of poplar veneer. The surfaces are sanded.

Sample # 3 is a 3 mm thick, three-ply panel composed of one outer ply of birch, one outer ply of okoume and a core of poplar.

Sample # 4 is an 18 mm thick, thirteen-ply panel composed of two 0.5 mm thick outer plies of natural birch and eleven inner plies of poplar. The surfaces are sanded.

The applicable subheading for the birch plywood represented by samples # 1, # 2 and # 4 (each with both outer plies of birch) will be 4412.32.0540, 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, 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 birch (Betula spp.). The rate of duty will be free.

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/.

Your inquiry does not provide enough information for us to give a classification ruling for the plywood represented by sample # 3 (with one outer ply of birch and one outer ply of okoume). Your request for a ruling on this product should include the grades of each outer ply (identify the grading system used), a description of how the plywood is used (specify which outer ply is exposed) and how this plywood is marketed in the United States (indicate by what name it is offered and sold). When this information is available, you may wish to resubmit your request for a ruling for this product. If you decide to resubmit your request, please include a copy of this letter.

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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