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NY N016404




September 27, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4412.31.4060

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

RE: The tariff classification of plywood with outer plies of birch and okoume from China

Dear Ms. Boggs:

In your letter, which was received in our office on August 29, 2007, you resubmitted a request for a tariff classification ruling.

The ruling was requested on a three-ply laminated wood panel with outer plies of birch and of okoume. The dimensions of the panel to be imported will be 3 mm x 1220 mm x 2440 mm. A representative one square foot sample was submitted.

The sample consists of three plies of wood laminated together so that the grains of the plies run at angles to each other. One outer ply is of birch and the other outer ply is of okoume. The core is of poplar. The sample measures slightly under 3 mm in total thickness. Of this, the poplar core measures slightly over 2 mm in thickness. The okoume ply measures approximately 0.5 mm in thickness. The birch ply appears to be about 0.25 mm thick. The appearance of the okoume ply is clear, without defects. The appearance of the birch ply shows a defect in coloration. Although you state that the grade of the birch ply is B and the grade of the okoume ply is C, you do not clarify the grading rules that these are based on. In addition, the thickness of the birch appears to be about half the thickness of the okoume.

The plywood will be used to make the backs of furniture. Thus, both sides will be exposed. After considering this information and examining the sample, we find that both outer plies are equally suitable to be faces. General Rule of Interpretation 3 (c) of the Harmonized Tariff Schedule, directs that when a product is classifiable equally under more than one heading or subheading, it is to be classified under the heading or subheading which appears last in numerical order among those which equally merit consideration in determining the classification.

The applicable subheading for the subject plywood will be 4412.31.4060, 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: With at least one outer ply of tropical wood specified in subheading note 1 to this chapter: Not surface covered . . . : Other: With at least one outer ply of the following tropical woods: Dark Red Meranti, . . . Okoume, . . : Other: Other: Not surface covered. 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/.

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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