CLA-2-44:OT:RR:NC:2:230

Mr. Tom Kemp
PanTim Wood Products
P.O. Box 10869
Portland, ME 04104

RE: The tariff classification of laminated veneer lumber decking from Indonesia

Dear Mr. Kemp:

In your letter dated October 11, 2011 you requested a tariff classification ruling.

The ruling was requested on a laminated veneer lumber (LVL) decking. A representative sample strip measuring approximately 9” (l) x 5 ½” (w) x 1” thick was submitted for our review.

The LVL product consists of multiple Hevea veneer layers measuring approximately 1.8mm to 2mm thick. The panel face is continuously shaped in a reed profile along its entire length. The veneers are laminated together under pressure with the grain of each veneer oriented in the same direction. The angles formed by adjacent sides are rounded. You state that the decking will be imported in dimensions of 18mm to 24mm thickness x 90mm to 150mm widths, and various lengths.

The applicable subheading for the laminated veneer lumber decking will be 4412.99.5100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Plywood, veneered panels and similar laminated wood: Other (than plywood consisting solely of sheets of wood under 6 mm in thickness): Other (than blockboard, laminboard and battenboard): With at least one outer ply of nonconiferous wood: Other (than with at least one layer of particle board): Other (than plywood). 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 Laurel Duvall at (646) 733-3035.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division