Ms. Lourdes M. Perez,
7975 NW 154 St., #240
Miami Lakes, FL 33016
RE: The tariff classification of cedar plywood from China
Dear Ms. Perez:
In your letter dated December 3, 2008, on behalf of Dantzler, Inc., you requested a tariff classification ruling.
The ruling was requested on “Pencil Cedar Plywood.” The plywood will be imported in 4’ x 8’ sheets and in thicknesses of 4 mm, 6 mm, 9 mm, 12 mm, 15 mm and 18 mm. The 4 mm and 6 mm thick sheets consist of five plies; the 9 mm thick sheets - of seven plies; the 12 mm thick sheets - of nine plies; the 15 mm thick sheets - of eleven plies; and the 18 mm thick sheets - of thirteen plies. Each ply is assumed to be a veneer of cedar under 6 mm in thickness. The edges and ends of the plywood sheets are trimmed and sanded. Both outer surfaces are fully sanded. The plywood will be used to manufacture cabinets and in finishing work.
The applicable subheading for the cedar plywood sheets described above will be 4412.39.4062, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Plywood, veneered panels and similar laminated wood: Other plywood, consisting solely of sheets of wood, each ply not exceeding 6 mm in thickness: Other, with both outer plies of coniferous wood: 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 (than with a face ply of certain enumerated species): Fully sanded on at least one face, but not further processed. 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.
Robert B. Swierupski
National Commodity Specialist Division