The tariff classification of bicuiba rosa plywood from Brazil

NY 893469 March 10, 1994 CLA-2-44:S:N:N8:230 893469 CATEGORY: Classification TARIFF NO.: 4412.11.2060 Mr. Manuel Ramos Gandia Inter-World Customs Broker, Inc. P.O. Box 4786 Old San Juan, P.R. 00902-4786 RE: The tariff classification of bicuiba rosa plywood from Brazil Dear Mr. Gandia: In your letter dated December 21, 1993, on behalf of Distribuidora Continental Corp., you requested a tariff classification ruling. The ruling was requested on bicuiba rosa plywood. Literature submitted by you states that the scientific botanical name for Brazilian bicuiba rosa is Virola surinamensis. Two sample pieces of the plywood were submitted which were sent to our Customs laboratory for analysis. The plywood consists of three plies of wood each ply not exceeding 6 mm in thickness. Both outer plies were found to be composed of virola. The applicable subheading for the bicuiba rosa plywood, as represented by the samples, will be 4412.11.2060, 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 the following tropical woods: . . . Baboen . . . . The duty rate will be 8 percent ad valorem. Articles classifiable under subheading 4412.11.2060, HTSUSA, which are products of Brazil are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The above classification and rate of duty will apply only if at the time of importation the merchandise is in fact plywood with at least one outer ply of Virola surinamensis. The invoice filed with the entry should state the actual species of wood for both outer plies by botanical name. 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