CLA-2-44:RR:E:NC:2:230
Ms. Slone Kay Pearson
Hagen O’Connell, LLP
121 SW Morrison St., Suite 1500
Portland, OR 97204
RE: The tariff classification of plywood from China
Dear Ms. Pearson:
In your letter dated March 9, 2007, on behalf of your client, CIMC USA, Inc., you requested a tariff classification ruling.
The ruling was requested on three types of plywood to be used in the manufacture of commercial trailers. A specifications sheet was attached.
The three types of plywood consist of panels measuring 1220 mm x 2440 mm x various thicknesses (5.7 mm, 9 mm, 12 mm and 18.2 mm). The panels are composed of five, seven or thirteen plies of veneer (depending on the thickness). One type of plywood has a face ply and back ply of grey olive (each 0.5 mm thick). A second type of plywood has a face ply and back ply of birch (each 0.5 mm thick). The third type of plywood has a face ply of grey olive and a back ply of birch (each 0.5 mm thick). The inner plies consist of three, five or eleven plies of poplar (each 1.8 mm or 2.6 mm thick). We note that the stated thicknesses of the plies add up to more than the thicknesses of the panels.
The applicable subheading for the plywood with a face ply and a back ply of birch, described above, will be 4412.32.0540, 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 at least one outer ply of nonconiferous wood: Not surface covered: With a face ply of birch (Betula spp.). The rate of duty will be free.
The applicable subheading for the plywood with a face ply and a back ply of grey olive and for the plywood with a face ply of grey olive and a back ply of birch, described above, will be 4412.32.3160, 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 at least one outer ply of nonconiferous wood: Not surface covered: Other (non-enumerated face plies). 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