CLA-2-44:OT:RR:NC:2:230
Ms. Betty Barney
Norman G. Jensen, Inc.
P.O. Box 3789 – 270 C St.
Blaine, WA 98231-3789
RE: The tariff classification of blockboard plywood from China
Dear Ms. Barney:
In your letter dated September 5, 2007, on behalf of FWV Industries Inc., a division of Forest Wood Specialties Inc., you requested a tariff classification ruling.
The ruling was requested on two kinds of blockboard panels. A representative sample was submitted. The panels to be imported consist of five plies of laminated wood measuring ¾” thick x 48” wide x 96” or 108” long. The panels are composed of a 15 mm thick core of softwood or hardwood lumber strips placed edge to edge. Laminated to both sides of the core are 1 mm thick plies of poplar veneer. The panels are then faced with both outer plies of birch veneers, less than 1 mm in thickness, as represented by the sample. The plies are laminated together so that their grains run at angles to each other. The surfaces are not covered. You also request the classification of the same product with both outer plies of okoume veneers.
The applicable subheading for the blockboard panel with both outer plies of birch will be 4412.94.1030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Plywood, veneered panels and similar laminated wood: Other: Blockboard, laminboard and battenboard: With at least one outer ply of nonconiferous wood: Plywood: Not surface, 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: Not surface covered. The rate of duty will be free.
The applicable subheading for the blockboard panel with both outer plies of okoume will be 4412.94.3160, HTSUS, which provides for: Plywood, veneered panels and similar laminated wood: Other: Blockboard, laminboard and battenboard: With at least one outer ply of nonconiferous wood: Plywood: Not surface, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply: Other (than with a face ply of birch): Other (than with a face ply of certain enumerated species): 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 Paul Garretto at 646-733-3035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division