N015291 N0 Ruling Active

The tariff classification of birch plywood platforms from China

Issued August 30, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4412.32.0540

Headings: 4412

Product description

A representative sample of the product to be classified, referred to as “17.5 mm betula platforms,” was submitted. The product is a laminated wood panel composed of eleven plies of wood veneers. Both outer plies consist of 0.5 mm thick birch veneers. The inner plies consist of 1.8 mm thick poplar veneers. The veneers are laminated together so that their grains run at angles to each other. The outer surfaces of the panel are sanded. The laminated plywood panel will be imported in sizes of 1245 mm x 2463 mm.

Full text

N015291 August 30, 2007 CLA-2-44:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.32.0540 Ms. Kim Boggs Prestige Wood Products 110 ½ Market Street Coldwater, OH 45828 RE: The tariff classification of birch plywood platforms from China Dear Ms. Boggs: In your letter, which was received in our office on August 6, 2007, you requested a tariff classification ruling. A representative sample of the product to be classified, referred to as “17.5 mm betula platforms,” was submitted. The product is a laminated wood panel composed of eleven plies of wood veneers. Both outer plies consist of 0.5 mm thick birch veneers. The inner plies consist of 1.8 mm thick poplar veneers. The veneers are laminated together so that their grains run at angles to each other. The outer surfaces of the panel are sanded. The laminated plywood panel will be imported in sizes of 1245 mm x 2463 mm. The applicable subheading for the plywood platforms with both outer plies of birch will be 4412.32.0540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Plywood, veneered panels and similar laminated wood: Other 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. 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/. 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

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