The tariff classification of plywood from Brazil.

NY H81135 May 21, 2001 CLA-2-44:RR:NC:SP:230 H81135 CATEGORY: Classification TARIFF NO.: 4412.13.5060; 4412.14.3060 Mr. Samuel Albelo Perla’s Products 121 Street, CF-4 Valle Arriba Heights Carolina, PR 00983 RE: The tariff classification of plywood from Brazil. Dear Mr. Albelo: In your undated letter received by our San Juan, PR office on May 1, 2001, you requested a tariff classification ruling. The ruling was requested on three kinds of plywood, samples of which were submitted for our review. Sample #1 is identified as Jequitiba (Cariniana estrellensis) plywood. It is a section of a panel consisting of 15 laminated plies of wood veneer, all of which are under 6 mm in individual thickness. The overall thickness of the panel is 18 mm. The inner plies exhibit a cross-lamination type of construction, i.e., the grain of each layer runs perpendicular to that of the next layer. However, the face and back run the same way as the layers immediately beneath them. The description “Jequitiba” is assumed to refer to the face and back plies, which appear to be of the same type of wood. Sample #2 is identified as Imbuia (Phoebe porosa) plywood. It is a laminated wood panel having the same type of construction and dimensions as sample #1. The face and back plies are assumed to be of Imbuia. Sample #3 is identified as Tauari (Couratari guianensis Aubl.) plywood. It is a section of a panel consisting of 11 laminated plies of wood veneer, all of which are under 6 mm in individual thickness. The overall thickness of the panel is 15 mm. In this sample, all of the plies exhibit a cross-lamination type of construction. It is again assumed that the named species refers to the face and back.  The applicable subheading for the Jequitiba and Imbuia plywood (samples 1 and 2) will be 4412.13.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) 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: not surface covered. The rate of duty will be 8%. The applicable subheading for the Tauari plywood (sample #3) will be 4412.14.3060, HTS, which provides for other (than certain enumerated) plywood…with at least one outer ply of nonconiferous wood: not surface covered. The rate of duty will be 8%. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated therein, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service. 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 212-637-7009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division