The tariff classification of okoume plywood and birch plywood from China

NY K84977 May 3, 2004 CLA-2-44:RR:NC:2:230 K84977 CATEGORY: Classification TARIFF NO.: 4412.13.4060; 4412.14.0540 Mr. Denni Awana Inter-Orient Services 1455 Monterey Pass Road #205 Monterey Park, CA 91754 RE: The tariff classification of okoume plywood and birch plywood from China Dear Mr. Awana: In your letter dated April 2, 2004, on behalf of the importer, Jiang Hua International USA Inc., you requested a tariff classification ruling. The ruling was requested on two species of plywood, birch and okoume. Representative samples were submitted. Both types of plywood consist of multiple layers of veneer laminated together. Each layer of veneer is under 6 mm in thickness; the inner plies range approximately from 1 mm to 3 mm in thickness and the outer plies are under 0.5 mm thick. The grain of each layer runs at an angle to the grain of the adjacent layers. The first sample is an 18 mm thick plywood consisting of two outer plies of birch and eleven inner plies of poplar. The sample is not surface covered with any material. The second sample is an 11 mm thick plywood consisting of two outer plies of okoume and seven inner plies of poplar. The sample is not surface covered with any material. The applicable subheading for the okoume plywood described above will be 4412.13.4060, 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; with at least one outer ply of tropical wood specified in subheading note 1 to this chapter; not surface covered; with at least one outer ply of the following tropical woods: Dark Red Meranti, . . . Okoume, . The rate of duty will be 8 percent ad valorem. The applicable subheading for the birch plywood described above will be 4412.14.0540, 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 birch (Betula spp.). The rate of duty will be free. 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 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division