The tariff classification of plywood with a face ply of red oak or maple and a back ply of birch from China

NY L83241 March 31, 2005 CLA-2-44:RR:NC:2:230 L83241 CATEGORY: Classification TARIFF NO.: 4412.14.3160 Ms. Jill Simmons International Trade Consultants, Inc. 9551 William Aiken Road Ladson, SC 29456 RE: The tariff classification of plywood with a face ply of red oak or maple and a back ply of birch from China Dear Ms. Simmons: In your letter dated January 21, 2005, which was received in our office on March 4, 2005, you requested a tariff classification ruling. The ruling was requested on behalf of the importer, Tumac Lumber. Two representative samples of plywood were submitted for classification. Sample 1 is a three-ply plywood approximately 2 mm thick. The plywood has one outer surface of red oak and one outer surface of birch. The core is a poplar veneer. Sample 2 is a similar three-ply plywood approximately 2 mm thick. The plywood has one outer surface of maple and one outer surface of birch. The core is a poplar veneer. Additional information was submitted, clarifying that the red oak and maple in both samples is AA grade or A/B grade and that the birch is #4 grade. The red oak and maple are the face plies; the birch is the balancing back ply. The plywood panel will be used as door faces. The red oak surface or the maple surface remains visible as the face of the finished door; whereas, the birch surface is laminated to the door core. The applicable subheading for plywood with a face ply of red oak or maple and a back ply of birch will be 4412.14.3160, Harmonized Tariff Schedule of the United States Annotated (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 (other than a specified tropical wood); Not surface covered or surface covered with a clear or transparent material; Other (than with a face ply of certain designated species). 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 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