CLA-2-44:RR:NC:2:230 C86064
Ms. Clara I. Rodriguez
Castell Export Corporation
P.O. Box 364088
San Juan, PR 00936-4088
RE: The tariff classification of Cedro or Spanish cedar plywood from Peru
Dear Ms. Rodriguez:
In your letter dated March 31, 1998 you requested a tariff classification ruling.
The ruling was requested on Cedro or Spanish cedar plywood. The botanical name for the species is Cedrela odorata. A sample section of the plywood was submitted. The plywood consists of five plies of wood each under 6 mm in thickness. The grain of each ply runs at an angle to the grain of the next ply. Both outer plies are of Spanish cedar which have not been surface covered. The plywood will be imported in sheets measuring 4 feet by 8 feet by 6 mm.
The applicable subheading for the Cedro or Spanish cedar plywood will be 4412.13.2510, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for plywood consisting solely of sheets of wood, each ply not exceeding 6 mm in thickness; with at least one outer ply of tropical wood specified in subheading note 1 to this chapter; not surface covered; with a face ply of Spanish cedar. The duty rate will be 8 percent ad valorem.
Articles which are classifiable under subheading 4412.13.2510, HTSUSA, which are products of Peru are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.
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 212-466-5779.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division