The tariff classification of birch plywood from China

NY L88491 December 2, 2005 CLA-2-44:RR:NC:2:230 L88491 CATEGORY: Classification TARIFF NO.: 4412.14.0540 Ms. Pamela C. Berry-Escarre Marisol International 1255-A Lynnfield Rd., Ste. 257 Memphis, TN 38119 RE: The tariff classification of birch plywood from China Dear Ms. Berry-Escarre: In your letter dated November 1, 2005, on behalf of your client, Albany Industries, you requested a tariff classification ruling. The ruling was requested on plywood to be used in the manufacture of furniture. A representative square foot sample section of the plywood was submitted. The sample is an 18 mm thick laminated board composed of 13 layers of wood veneers. The outer plies are of birch and the inner plies are of nonconiferous species other than tropical woods. Each layer is approximately 1 mm to 2 mm thick, and the grain of each layer runs at an angle to the grain of the adjacent layers. The edges and ends of the plywood are not worked and the surfaces of the plywood are not covered or coated. The applicable subheading for the birch plywood described above will be 4412.14.0540, 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, 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 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