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NY N017878




November 1, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4412.32.3160

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

RE: The tariff classification of plywood platforms with one outer ply of birch and one outer ply of poplar from China

Dear Ms. Boggs:

In your letter, which was received in our office on October 1, 2007, you requested a tariff classification ruling. Your letter included additional information requested by us.

The product to be classified is a 17.5 mm plywood platform with one outer ply of birch and one outer ply of poplar. A representative sample was previously submitted for our review. The sample is a laminated wood panel composed of multiple plies of veneers. The outer plies are each 0.5 mm thick and sanded. The inner plies are veneers of poplar, each approximately 1 mm to 2 mm thick. The layers are laminated together so that the grains of the layers run at angles to each other. The plywood platforms will be imported in sheets measuring 17.5 mm x 1245 mm x 2463 mm. They will be used in the manufacture of furniture.

The birch ply is stated to be the face ply and the poplar is stated to be the back ply. However, neither outer surface is intended to be exposed after the product is manufactured into furniture. Either surface may be laminated with another veneer. The grade of both outer plies is identified as “C.” Based on the foregoing, 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 plywood platforms with one outer ply of birch and one outer ply of poplar, 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, each ply not exceeding 6 mm in thickness: Other, with at least one outer ply of nonconiferous wood: Not surface covered . . . : Other: 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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