CLA-2-44:RR:NC:2:230 M85625

Mr. Steve Chang
Deltamax Customs Service, Inc.
10834 S. La Cienga Blvd.
Inglewood, CA 90304

RE: The tariff classification of a concrete forming plywood panel from China

Dear Mr. Chang:

In your letter dated July 26, 2006, on behalf of the importer, Rocheux International, you requested a tariff classification ruling.

The ruling was requested on a product described as a “Concrete Forming Panel.” A representative 6” square sample of the product was submitted with your original request. The product is a plywood, surface covered on both sides with a black phenolic resin. It will be imported in panel sizes having dimensions of 18 mm x 48” x 96”. The edges and ends of the panel will be coated with a water resistant paint, and will be square and unworked. The panel will be used to form concrete constructional work.

The sample consists of eleven layers of wood veneers laminated together so that the grains of the layers run at angles to each other. Six of the wood veneers, including the outer layers, are of poplar species. The remaining five inner layers are of various tropical woods, such as kokoti, lauan and meranti. The outer surfaces of the plywood have been covered with a black phenolic resin that obscures the grain and texture of the outer layers.

The applicable subheading for the plywood “Concrete Forming Panel” described above will be 4412.14.5600, 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 at least one outer ply of nonconiferous wood: Other (than 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). 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