The tariff classification of mixed hardwood plywood fromBrazil
Issued July 16, 1992 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4412.12.2060
Headings: 4412
Product description
The plywood will be imported in sizes of 48 inches by 96 inches with thicknesses ranging from 5.2 mm to 18 mm.
CBP rationale
The applicable subheading for the various hardwood plywoods 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 (than the tropical woods listed in 4412.
Full text
NY 875804 July 16, 1992 CLA-2-44:S:N:N1:230 875804 CATEGORY: Classification TARIFF NO.: 4412.12.2060 Mr. Donald L. Schramm Georgia-Pacific Corporation 133 Peachtree Street N.E. P.O.Box 105605 Atlanta, GA 30348-5605 RE: The tariff classification of mixed hardwood plywood from Brazil Dear Mr. Schramm: In your letter dated June 17, 1992 you requested a tariff classification ruling. The ruling was requested on mixed hardwood plywood manufactured by various northern Brazilian plywood mills. The plywood is composed of various hardwoods indigenous to northern Brazil such as assacu, esponja, sucuriuba, sumauma and muiratinga. The hardwoods are light colored woods other than virola or baboen. A sample of an 18 mm thick piece of plywood composed of seven plies of veneer and not surface covered was submitted. The plywood will be imported in sizes of 48 inches by 96 inches with thicknesses ranging from 5.2 mm to 18 mm. The applicable subheading for the various hardwood plywoods 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 (than the tropical woods listed in 4412.11), with at least one outer ply of nonconiferous wood; not surface covered; other (than birch, Spanish cedar or walnut). 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
The tariff classification of baromalli plywood from Guyana
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.
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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