CLA-2-44:OT:RR:NC:2:230
Ms. Adela Buffa
Mid-America Overseas, Inc.
1180 McLester Street, Suite #7
Elizabeth, NJ 07201
RE: The tariff classification of a veneer sheet reinforced with a plastic sheet of phenolic resin (“Dec Teck laminate”) from France
Dear Ms. Buffa:
In your letter dated May 19, 2009, you requested a tariff classification ruling on behalf of First Wood & Laminates, Inc.
The product in question consists of a veneer sheet reinforced with a sheet of phenolic resin and referred to as “Dec Teck laminate.” A sample was submitted. According to the sample, the thickness of the subject product is approximately 1 mm. The wood veneer appears to be approximately 0.75 mm thick. You have stated that the wood veneer layer has been spliced and/or end-jointed. You indicated that various wood species will be used but have not identified any of wood species. In the condition as imported, the subject product will be in sheets measuring 4 feet x 8 feet or 4 feet x 10 feet.
The applicable subheading for the “Dec Teck laminate” with a wood veneer of “tropical wood” as defined under Chapter 44, Subheading Note 1, other than Dark Red Meranti, Light Red Meranti and Meranti Bakau, will be 4408.39.0110, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm. The rate of duty will be free.
The applicable subheading for the “Dec Teck laminate” with a wood veneer of other than coniferous or tropical wood species, spliced or end-jointed, will be 4408.90.0105 to 51, HTSUS, (depending on the actual wood species used), which provides for sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm. 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