The tariff classification of okoume plywood from China

N004190 January 4, 2007 CLA-2-44:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.13.4060 Ms. Cathy Lam, CHB Asian Jade Customs Brokerage 149-09 183rd St., Room 208 Springfield Garden, NY 11413 RE: The tariff classification of okoume plywood from China Dear Ms. Lam: In your letter dated December 5, 2006, on behalf of the importer, L & T Kitchen Cabinet & Bath Inc., you requested a tariff classification ruling. The ruling was requested on “Okume Faced Poplar Core Plywood.” A representative sample was submitted. The sample is a laminated wood panel, approximately 17 mm thick. The panel consists of eleven plies of veneers, laminated together so that the grains of adjacent plies run at angles to each other. Each ply is approximately 1.0 to 2.0 mm thick. The outer plies are veneers of okoume, a tropical wood listed in Subheading Note 1 of Chapter 44 of the Harmonized Tariff Schedule. The inner plies are of poplar wood. The surface of the plywood is not covered with any material. You state that you are not sure if this plywood is classifiable within heading 4409, Harmonized Tariff Schedule of the United States (HTSUS), or within heading 4412, HTSUS. Heading 4409 provides for continuously shaped wood that is planed, sanded or finger-jointed only and does not include laminated wood. Plywood and similar laminated wood are provided for in heading 4412. The applicable subheading for okoume faced plywood with a poplar veneer core will be 4412.13.4060, 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: With at least one outer ply of tropical wood specified in subheading note 1 to this chapter: 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: Other: With at least one outer ply of the following tropical woods: Dark Red Meranti, Light Red Meranti, White Lauan, Sipo, Limba, Okoume, Obeche, Acajou d’Afrique, Sapelli, Virola, Mahogany, Palissandre de Para, Palissandre de Rio or Palissandre de Rose: Other (than mahogany): Other: Not surface covered. 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). Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is in the process of being amended to reflect changes recommended by the World Customs Organization. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes was sent to the President for proclamation of the changes. By law, the President cannot proclaim the implementation of these latter amendments in the HTS until a required 60-legislative-day Congressional layover period is completed. We understand that the layover period has been completed. Accordingly, the recommended changes will become law after they are proclaimed by the President. The effective date of those changes will be specified in the Presidential proclamation. In addition, at that time, the United States International Trade Commission will post an updated electronic version of the 2007 HTSUS on its website, www.usitc.gov, and the Government Printing Office will publish a hard-copy version of the 2007 HTS. Once those changes are in effect, it is anticipated that your merchandise will be classified in 4412.31.40 HTSUS. Under the circumstances, this information is advisory only. 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