The tariff classification of walnut, cherry, red oak and maple plywood from China

NY H84065 August 10, 2001 CLA-2-44:RR:NC:2:230 H84065 CATEGORY: Classification TARIFF NO.: 4412.14.2520; 4412.14.3060 Mr. Thomas E. Parham Fritz Companies, Inc. 7001 Chatham Center Drive, Suite 100 P.O. Box 2446 Savannah, GA 31405 RE: The tariff classification of walnut, cherry, red oak and maple plywood from China Dear Mr. Parham: In your letter dated July 19, 2001, on behalf of Allied Plywood Corporation, you requested a tariff classification ruling. The ruling was requested on hardwood plywood. Four small square sample pieces of different species of plywood were submitted. The samples consist of the following: an 11/16” thick 13 ply plywood with both outer plies of walnut (Juglans regia), an 11/16” thick 13 ply plywood with both outer plies of cherry (Prunus spp.), a ¾” thick 14 ply plywood with both outer plies of red oak (Quercus rubra), and a ¾” thick 14 ply plywood with both outer plies of maple (Acer spp.). The interior plies of the plywood are of birch and/or poplar. Each ply is under 6 mm in thickness. In the 13 ply plywood samples, the grains of the outer plies and the next three adjacent plies on both sides run at angles to each other. The grains of the next two plies on both sides run in the same direction to each other but at an angle to the remaining core ply and to the adjacent plies. In the 14 ply plywood samples, the grain of the outer plies and the next five adjacent plies on both sides run at angles to each other. The grains of the remaining two core plies run in the same direction to each other but at an angle to the adjacent plies. The balanced cross-grained construction of the samples meets the description of plywood. The plywood will be imported in panel sizes of 4’ x 8’ and in thicknesses ranging from ¼” to ¾”. The edges and ends of the panels will be square and unworked. The surfaces of the outer plies will be sanded only. The importer suggested classification of the plywood in subheading 4412.29.3520, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). However, this subheading provides for plywood other than plywood consisting solely of sheets of wood, each sheet or ply not exceeding 6 mm in thickness. The subject plywood being imported consists of sheets of wood, each ply under 6 mm in thickness. The applicable subheading for the walnut plywood will be 4412.14.2520, 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; with a face ply of walnut (Juglans spp.). The rate of duty will be 5.1 percent ad valorem. The applicable subheading for the cherry, red oak and maple plywood will be 4412.14.3060, 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, other. The rate of duty will be 8 percent ad valorem. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service. 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 212-637-7009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division