CLA-2:44:OT:RR:NC:2:230
Mr. Joel Montero
Dantzler Inc
7975 NW 154 Street
Suite #240
Miami Lakes, FL 33016
RE: The tariff classification of pine plywood panels from Brazil
Dear Mr. Montero:
In your letter dated July 12, 2012, you requested a tariff classification ruling. The ruling was returned to you for additional information which was resubmitted to this office on October 7, 2012.
The ruling was requested on plywood panels. A representative sample measuring 8 1/8” (l) x 5 ¾” (w) x 18mm thick”, was submitted for our examination. The 5-ply panels are composed of 2.7mm to 6.5mm thick layers of pine (Pinus taeda and Pinus elliotis). The plies are laminated together so that the grains of the plies run at angles to each other. The plywood panels are unfinished with square cut edges and ends.
The applicable subheading for the pine plywood panels will be 4412.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Plywood, veneered panels and similar laminated wood:Other:OtherOther:Plywood: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. 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/.
Articles classifiable under subheading 4412.99.8000, HTSUS, which are products of Brazil may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".
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 (646) 733-3035.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division