The tariff classification of poplar faced plywood from China

N255066 July 25, 2014 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.32.3175 Mr. John K. Greenlee Steer Company 28 South 2nd Street Philadelphia, PA 19106 RE: The tariff classification of poplar faced plywood from China Dear Mr. Greenlee: In your letter, received July 8, 2014, you requested a tariff classification ruling on behalf of your client, Taraca Pacific, Inc. A sample was submitted for our review and will be retained for reference. The ruling was requested on a sample of a panel measuring 2.7mm in thickness. The sample is constructed of three plies of wood, the grains of each running at a 90-degree angle to that of the successive ply. You state the face ply to be a “fashion veneer face” of poplar; this layer is constructed of multiple veneers - each measuring less than 1mm in thickness - laminated together with their grains parallel. The core is constructed of eucalyptus and the back is a veneer of solid poplar. The plywood is not covered on any surface with any material. The construction of the sample meets the definition of “plywood” as set forth in the Explanatory Notes to the Harmonized System, which states that plywood is constructed of “three or more sheets of wood glued and pressed one on the other and generally disposed so that the grains of successive layers are at an angle.” Plywood is specifically provided for in heading 4412, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the hardwood lumber panels will be 4412.32.3175, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness: Other, with at least one outer ply of nonconiferous wood: Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply: Other: Other: Other: Other: Not surface covered. The rate of duty will be 8 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 LAUREL.DUVALL@CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division