The tariff classification of aspen plywood from Canada

NY 856263 October 4, 1990 CLA-2-44:S:N:N1:230 856263 CATEGORY: Classification TARIFF NO.: 4412.12.2060 Mr. Rob Simonsen Tumac Lumber Co., Inc. 2722 Colby Ave. Everett, WA 98206 RE: The tariff classification of aspen plywood from Canada Dear Mr. Simonsen: In your letter dated September 10, 1990, you requested a tariff classification ruling. The ruling was requested on plywood consisting of veneers of wood each approximately 3 mm thick. The plywood will be imported in panel sizes of 1/2 inch or 3/4 inch thick and 48 inches wide by 96 inches long. Both outer plies consist of unfinished aspen. Based on some excerpted information, you believe that aspen should be classified as birch. You state that aspen (Tremuloides Michx.) is a cultivar of `Pendula' and that Pendula is listed as a subspecies of Betula (birch). Classification of plywood is based on the botanical species of the face ply. Aspen is botanically known and classified under the species Populus Tremuloides Michx. A cultivar of a species may be a variety of a species but it does not change the species. Hence, a cultivar of aspen would still be under a Populus species. The pendula listed under Betula is Betula pendula Roth. which is a Betula species. Apparently, the "Pendulas" in your reference are two different species. Certainly, aspen and birch are two different species, Populus and Betula. Aspen cannot be classified as birch. The applicable subheading for the aspen plywood will be 4412.12.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for 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. The rate of duty will be 8 percent ad valorem. Goods classifiable under subheading 4412.12.2060, HTS, which have originated in the territory of Canada, will be entitled to a 4.8 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport