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NY N023739




March 20, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4412.32.3160

Mr. Walter Warren
C. H. Robinson International
300 Harmon Meadow Blvd.
Secaucus, NJ 07094

RE: The tariff classification of veneer core plywood with two plies of MDF from China

Dear Mr. Warren:

In your letter dated January 23, 2008, which was received in our office on February 25, 2008, you requested a tariff classification ruling. The ruling was requested on behalf of your client, Pittsburgh Forest Products Co.

The merchandise to be classified is described as plywood sheets to be manufactured into kitchen cabinets. A representative sample of the merchandise was submitted. The sample consists of a seven-ply 19 mm thick laminated wood panel. The three middle plies consist of Chinese poplar veneers, each approximately 3 mm thick, laminated together so that the grains of the plies run at angles to each other. Laminated to each side of the poplar veneer core is a 3 mm thick layer of MDF (medium density wood fiberboard) and an outer surface of 0.5 mm thick maple veneer. Instead of maple, the panel may have outer plies of cherry or oak. The edges, ends and surfaces of the panel are not further worked or coated.

The applicable subheading for the plywood sheets 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 (other than a tropical wood specified in subheading note 1 of chapter 44): Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply: Other (than with a face ply of certain enumerated species): Other (than panels of certain specified dimensions): 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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