The tariff classification of birch plywood sheets from China
Issued August 15, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4412.32.0540
Headings: 4412
Product description
The sheets are composed of three plies of veneers. Both outer plies consist of thin veneers of birch. The core is a poplar veneer. The plywood will be shipped in bundles of 350 sheets and will be used to make fruit and vegetable crates.
Full text
N033558 August 15, 2008 CLA-2-44:OT:RR:E:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.32.0540 Mr. John Sherman John A. Steer Company 2100 Coral Way, Suite 501 Miami, FL 33145 RE: The tariff classification of birch plywood sheets from China Dear Mr. Sherman: In your letter dated July 17, 2008, on behalf of Elberta Box & Crate Company, you requested a tariff classification ruling. The ruling was requested on plywood sheets measuring 2.5 mm x 1.22 m x 2.44 m. Photographs and a description were submitted. The sheets are composed of three plies of veneers. Both outer plies consist of thin veneers of birch. The core is a poplar veneer. The plywood will be shipped in bundles of 350 sheets and will be used to make fruit and vegetable crates. The applicable subheading for the plywood sheets, described above, 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, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply: With a face ply of birch (Betula spp.): Other (than panels of certain specified dimensions): Not surface covered. 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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