CLA-2-44:S:N:N3:230 813804

Mr. Reginald Williams
A.N. Deringer, Inc.
Interstate 95
Houlton, ME 04730

RE: The tariff classification of aspen, spruce and pine uniply laminated wood from Canada

Dear Mr. Williams:

In your letter dated August 15, 1995 you requested a tariff classification ruling. The request was made on behalf of the manufacturer, Nelson Forest Products, Inc. of New Brunswick, Canada.

The ruling was requested on three types of uniply laminated wood. The three types are identical in construction but are made of different species of wood, namely: aspen, spruce and pine. A specifications sheet was submitted for the aspen uniply. It consists of four plies of aspen veneer with the grain of each ply running in the same direction. The dimensions of the uniply panel are 7/16 inch thick by 48-1/2 inches wide by 96-1/2 inches long. The individual plies comprising the panel are 0.0937 inch or 0.1250 inch thick. The outer plies are fully sanded.

The applicable tariff provision for the aspen uniply panel will be 4412.29.5000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for veneered panels and similar laminated wood; other, with at least one outer layer of nonconiferous wood; other (than plywood). The general rate of duty will be 3.2 percent ad valorem.

The applicable tariff provision for the pine uniply panel will be 4412.99.9040, HTSUSA, which provides for veneered panels and similar laminated wood; other (with no outer layers of nonconiferous wood); other (than plywood); with a face ply of certain pines (Southern yellow pine, long leaf pine, pitch pine, short leaf pine, slash pine and Virginia pine). The general rate of duty will be 3.2 percent ad valorem.

The applicable tariff provision for the spruce uniply panel will be 4412.99.9090, HTSUSA, which provides for veneered panels and similar laminated wood; other (with no outer layers of nonconiferous wood); other (than plywood); other (with a face ply of other species). The general rate of duty will be 3.2 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 212-466-5779.


Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division