The tariff classification of beech faced plywood panels from China

N265846 July 16, 2015 CLA-2-2:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.32.3175 Mr. Hugh Reitz Sierra Forest Products 5825 Harold Gatty Drive Salt Lake City, UT 84116 RE: The tariff classification of beech faced plywood panels from China Dear Mr. Reitz: In your letter dated March 9, 2015, you requested a tariff classification ruling. The ruling was returned to you for additional information, which was resubmitted to this office on June 15, 2015. The ruling was requested on plywood panels. Three representative cut sample sections were submitted for our review. The samples will be retained for future reference. The samples are 12mm, 18mm, 25mm thick and each consist of multiple plies of veneer, laminated together so that the grains of the plies run at angles to each other. The face and back plies are thin (less than 0.5 mm thick) veneers of beech. The middle plies consist of veneers of eucalyptus, each ply approximately 2 mm to 3 mm thick. The plywood will be imported in 4’ x 8’ sheets. The plywood is not covered on any surface with any material. The construction of the submitted samples meet the definition of “plywood” as set forth in the Explanatory Notes to the Harmonized System, which states that plywood is constructed of “three or more sheets of wood glued and pressed one on the other and generally disposed so that the grains of successive layers are at an angle.” Plywood is specifically provided for in heading 4412, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the beech faced plywood panels will be 4412.32.3175, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other plywood consisting solely of sheets of wood (other than bamboo), 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: Other: Other: Other: 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/. 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 Laurel Duvall at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division