The tariff classification of larch plywood from Japan

NY M81589 March 10, 2006 CLA-2-44:RR:NC:2:230 M81589 CATEGORY: Classification TARIFF NO.: 4412.19.4062 Mr. Patrick T. Scott Clear Freight, Inc. 453 Forbes Boulevard South San Francisco, CA 94080 RE: The tariff classification of larch plywood from Japan Dear Mr. Scott: In your letter dated February 1, 2006, on behalf of your client, Hanwa Canada Corporation, you requested a tariff classification ruling. The ruling was requested on two 8” square samples of plywood, which are representative of the products to be imported into the United States. The plywood will be imported in 8’ x 4’ sheets. The first sample (sample #1) is approximately 11 mm thick and consists of five layers of wood. Each layer is composed of a larch (Larix Kaempferi) veneer approximately 2 mm to 3 mm thick. The layers are laminated together so that the grains of the layers run at angles to each other. The plywood is sanded on the face, but is not otherwise worked or covered. The second sample (sample #2) is approximately 11 mm thick and consists of five layers of wood. The outer plies and the middle ply are composed of larch (Larix Kaempferi) veneers approximately 2 mm thick. The second and fourth plies are composed of Japanese cedar (Cryptomeria Japonica) veneers approximately 3 mm thick. The layers are laminated together so that the grains of the layers run at angles to each other. The plywood is sanded on at least one surface, but is not otherwise worked or covered. The applicable subheading for the larch plywood, as represented by the samples described above, will be 4412.19.4062, Harmonized Tariff Schedule of the United States (HTSUS), 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 both outer plies of coniferous wood: Not surface covered, . . .: Other (than the preceding enumerated species): Fully sanded on at least one face, but not further processed. The rate of duty will be 8 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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