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The tariff classification of lumber core plywood from Brazil.
Issued August 7, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardB8 B87927 (August 7, 1997)
Tariff classification
HTS codes: 4412.99.4500
Headings: 4412
Product description
The item is identified as "3 Ply Yellow Pine Lumber Core Plywood" which will be imported in large sheets of unspecified size. It consists of a 5/16-inch-thick center layer (core) made of edge-glued lumber (slash pine, Pinus elliottii) with a laminated face and back, each described as a 1/16-inch unfinished but sanded cross veneer of the same species as the core. (The grain of each layer of wood runs at an angle to that of its adjacent layer(s).) The product will be imported as a "stable platform for plywood manufacturers here in the U.S.," who will apply high-grade 1/32-inch hardwood face and back "finish veneers," yielding a sheet having a total of five layers. The plywood will then be trimmed to standard 4' x 8' panels and sold to furniture and cabinet manufacturers.
CBP rationale
The applicable subheading for the imported "3 Ply Yellow Pine Lumber Core Plywood" will be 4412.99.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) plywood, not surface covered.
Full text
NY B87927 August 7, 1997 CLA-2-44:RR:NC:SP:230 B87927 CATEGORY: Classification TARIFF NO.: 4412.99.4500 Mr. Bob Bratton Southern Lumber Sales, Inc. PO Box 8316 Rocky Mount, NC 27804 RE: The tariff classification of lumber core plywood from Brazil. Dear Mr. Bratton: In your letter dated June 30, 1997, you requested a tariff classification ruling. A sample was submitted and will be retained for reference. The item is identified as "3 Ply Yellow Pine Lumber Core Plywood" which will be imported in large sheets of unspecified size. It consists of a 5/16-inch-thick center layer (core) made of edge-glued lumber (slash pine, Pinus elliottii) with a laminated face and back, each described as a 1/16-inch unfinished but sanded cross veneer of the same species as the core. (The grain of each layer of wood runs at an angle to that of its adjacent layer(s).) The product will be imported as a "stable platform for plywood manufacturers here in the U.S.," who will apply high-grade 1/32-inch hardwood face and back "finish veneers," yielding a sheet having a total of five layers. The plywood will then be trimmed to standard 4' x 8' panels and sold to furniture and cabinet manufacturers. The applicable subheading for the imported "3 Ply Yellow Pine Lumber Core Plywood" will be 4412.99.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) plywood, not surface covered. The rate of duty will be 12.8%. The Generalized System of Preferences (GSP) expired at midnight May 31, 1997. If the program is renewed by Congress, articles which are classifiable under subheading 4412.99.4500, HTS, which are products of Brazil will be entitled to duty-free treatment under the GSP upon compliance with all applicable regulations. 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 212-466-5779. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division
More rulings on the same tariff codes
Application for Further Review of Protest Number 3307-99-100030; Wood Flooring; Heading 4412; Heading 4418
Application for Further Review of Protest Number 3307-99-100064;Wood Flooring; Heading 4412; Heading 4418
The tariff classification of laminated plywood flooring from Finland
The tariff classification of pine plywood with a core of lumber strips from Brazil
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