The tariff classification of aluminum covered plywood from China

NY L87071 September 26, 2005 CLA-2-44:RR:NC:2:230 L87071 CATEGORY: Classification TARIFF NO.: 4412.14.5600 Mr. Floyd Sirico Rogers & Brown Custom Brokers, Inc. 2 Cumberland St. P.O. Box 20160 Charleston, SC 29413-0160 RE: The tariff classification of aluminum covered plywood from China Dear Mr. Sirico: In your letter dated August 29, 2005, on behalf of the importer, Veracor Wood Products International, you requested a tariff classification ruling. The ruling was requested on birch plywood covered on one surface with aluminum. A representative sample section of the plywood was submitted. The sample consists of seven plies of veneer laminated together so that the grains of the layers run at angles to each other. Each ply is approximately 1 mm to 2 mm thick. Both outer plies are veneers of birch, of the same grade, which is stated to be D-3. The inner plies are of poplar species. One outer ply is surface covered with a white plastic coated sheet of aluminum. The plywood will be imported in 4’ x 8’ sheets and will be used to manufacture the walls of containers. The outer surface of the container constitutes the face of the plywood, which is the side that has been laminated with the aluminum sheet. The applicable subheading for the aluminum covered birch plywood described above will be 4412.14.5600, 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 not surface covered or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply). 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