The tariff classification of poplar plywood from China

NY K86979 July 9, 2004 CLA-2-44:RR:NC:2:230 K86979 CATEGORY: Classification TARIFF NO.: 4412.14.3160 Mr. Terrance A. O’Neill Maersk Customs Services, Inc. 2999 Pacific Commerce Dr. Rancho Dominguez, CA 90221 RE: The tariff classification of poplar plywood from China Dear Mr. O’Neill: In your letter dated June 18, 2004, on behalf of the importer, Southern Traditions One Ltd., you requested a tariff classification ruling. The ruling was requested on poplar plywood. An 8” square 18 mm thick sample was submitted for our review. The sample is a laminated board consisting of twelve veneers of poplar wood, each approximately 1 - 2 mm in thickness. The grains of the layers generally run at angles to each other. The surfaces of the plywood are unfinished, and the edges and ends are square and unworked. You suggested classification of the subject plywood in subheading 4412.22.1040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for plywood, veneered panels and similar laminated wood, other than plywood consisting solely of sheets of wood, each ply not exceeding 6 mm in thickness. However, the subject plywood does consist solely of sheets of wood, each ply not exceeding 6 mm in thickness. Consequently, subheading 4412.22.1040, HTSUSA, does not apply. The applicable subheading for the subject poplar plywood will be 4412.14.3160, HTSUSA, which provides for plywood, veneered panels and similar laminated wood; 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 other wood. The rate of duty will be 8 percent ad valorem. The sample submitted was not marked with the country of origin. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Each sheet of plywood must be indelibly marked with the country of origin. 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 U.S. Customs and Border Protection (CBP) 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 CBP. 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