The tariff classification of a surface covered plywood panel from Germany

N233510 September 27, 2012 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4421.90.9780 Mr. John S. Webb Tampa Bay Computer Professionals, Inc. 810 Lotus Path Clearwater, FL 33756 RE: The tariff classification of a surface covered plywood panel from Germany Dear Mr. Webb: In your letter dated July 7, 2012, you requested a tariff classification ruling. The ruling was returned to you for additional information which was resubmitted to this office on September 19, 2012. The ruling was requested on a surface covered plywood panel which you identified as “The Radisana Harmonizer®”. One representative cut sample was submitted for our examination. The panel measures approximately 5.9” to 6.7” (W) x 7.1” to 7.9” (L) x 20mm to 30mm thick, as imported. The 12-ply panel is composed of 1mm to 1.5mm thick layers of birch. The plies are laminated together so that the grains of the plies run at angles to each other. The panels have rounded edges, corners, and ends. You state that the panel contains a 0.1mm thick layer of wood-free paper. The paper is layered between two core plies and is described as the “Information carrier”. The entire panel is surface covered with paint and glazing. Four felt-like pads are permanently affixed to each corner on the underside of the panel. You state that the panel is a protective device for blocking or neutralizing radiation from water veins and earth. The panel will be used in the interior of a home and placed on the floor of a room. The applicable subheading for the surface covered plywood panel will be 4421.90.9780, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other articles of wood: Other (than certain enumerated items): Other: Other: Other. The rate of duty will be 3.3 percent ad valorem. 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, Thomas J. Russo Director National Commodity Specialist Division