The tariff classification of baboen (Virola spp.) plywood from Brazil

NY B81294 February 19, 1997 CLA-2-44:RR:NC:2:230 B81294 CATEGORY: Classification TARIFF NO.: 4412.13.4060 Mr. Wayne Buehrer Tomen America Inc. 100 First St.; Suite 1610 San Francisco, CA 94105 RE: The tariff classification of baboen (Virola spp.) plywood from Brazil Dear Mr. Buehrer: In your letter dated January 21, 1997 you requested a tariff classification ruling. The ruling was requested on virola or baboen plywood from Eidai Do Brasil Madeiras S/A. Three sample sections of laminated wood panels of different thicknesses were submitted. The samples consist of a three ply 5.2 mm thick panel, a five ply 12 mm thick panel and a nine ply 18 mm thick panel. All plies are sheets of baboen (Virola spp.) veneer under 6 mm in thickness. The grain of each ply runs at an angle to the grain of the next ply. The plywood panels will be imported in dimensions of four feet by eight feet. The applicable subheading for the baboen (Virola spp.) plywood will be 4412.13.4060, 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 (including baboen); not surface covered; with at least one outer ply of the following tropical woods: (including Virola). The duty rate will be 8 percent ad valorem. Articles classifiable under subheading 4412.13.4060, 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 species. The invoice filed with the entry should state the actual species of wood by botanical name for all plies. 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, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division