The tariff classification of plywood from Venezuela
Issued February 27, 1990 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4412.12.2060
Headings: 4412
Product description
The sample consists of five plies of wood each under 6 mm in thickness. The grain of each ply is at an angle to the grain of the next ply. The plywood will be imported in sizes of 4 feet by 8 feet and in various thicknesses. It may consist of up to nine plies with each ply under 6 mm in thickness.
CBP rationale
The applicable subheading for the Ceiba pentandra plywood will be 4412.12.2060, Harmonized Tariff Schedule of the United States (HTS), 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.
Full text
NY 849575 Feb 27,1990 CLA-2-44:S:N:N1:230 849575 CATEGORY: Classification TARIFF NO.: 4412.12.2060 Mr. Dario Piana Multiservice Trading Corp. 1401 N.W. 78th Ave., Suite 202 Miami, FL 33126 RE: The tariff classification of plywood from Venezuela Dear Mr. Piana: In your letter dated February 7, 1990, you requested a tariff classification ruling. The ruling was requested on plywood with both outer plies made of Ceiba pentandra wood. Ceiba pentandra is the botanical name for a hardwood species also known as silk cotton tree, kapok, cottonwood and odoum. A square foot sample piece was submitted. The sample consists of five plies of wood each under 6 mm in thickness. The grain of each ply is at an angle to the grain of the next ply. The plywood will be imported in sizes of 4 feet by 8 feet and in various thicknesses. It may consist of up to nine plies with each ply under 6 mm in thickness. The applicable subheading for the Ceiba pentandra plywood will be 4412.12.2060, Harmonized Tariff Schedule of the United States (HTS), 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. The rate of duty will be 8 percent ad valorem. 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
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