The tariff classification of baromalli plywood from Guyana
Issued January 17, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4412.12.2060
Headings: 4412
Product description
It consists of five plies of wood veneer with the grain of the veneers running at angles to each other. Each ply is under 6 mm in thickness. The outer plies consist of baromalli (Catostemma spp.) and have not been surface covered. The edges and ends of the plywood are not further worked.
CBP rationale
The applicable subheading for the baromalli plywood will be 4412.12.2060, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for 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.
Full text
NY 805227 January 17, 1995 CLA-2-44:S:N:N8:230 805227 CATEGORY: Classification TARIFF NO.: 4412.12.2060 Mr. James Ogle Transact Resources Corporation 325 Sundown Way Stone Mountain, GA 30087 RE: The tariff classification of baromalli plywood from Guyana Dear Mr. Ogle: In your letter dated December 11, 1994 you requested a tariff classification ruling. The ruling was requested on a tropical plywood to be imported in standard sizes. A sample piece of the plywood was submitted. It consists of five plies of wood veneer with the grain of the veneers running at angles to each other. Each ply is under 6 mm in thickness. The outer plies consist of baromalli (Catostemma spp.) and have not been surface covered. The edges and ends of the plywood are not further worked. The applicable subheading for the baromalli plywood will be 4412.12.2060, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for 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. The duty rate will be 8 percent ad valorem. Articles classifiable under subheading 4412.12.2060, HTSUSA, which are products of Guyana are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
More rulings on the same tariff codes
Protest and Application for Further Review No.1101-94-100612; Virola; Baboen; subheadings 4412.11 and 4412.12;Subheading Explanatory Notes to Chapter 44; Annex to theExplanatory Notes to Chapter 44; New York Ruling Letters 877078and 875804
HRL 089315, HRL 950606 affirmed; article not classifiable at four digit heading level, hence, classification at six or eight digit subheading level not permitted; plywood; flooring panels for cargo containers; wood; headings 4409 v. 4409.20.2560 v. 4412.
The tariff classification of mixed hardwood plywood fromBrazil
HRL 089315 affirmed. Wood; container flooring; plywood;panel; character
Term "wood" as used in heading 4409 does not cover plywood.EN 44.09, EN 44.12. Plywood flooring panels for cargo containersclassifiable as plywood of heading 4412.
Further review of protest no. 3901-90-100450; plywood panelsused as flooring for cargo containers not classifiable as wood;EN 44.09; EN 44.12; timber.
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