CLA-2-44:S:N:N1:230 877078
Mr. Jose A. Rodriguez
U S Hardwood International, Inc.
601 N.W. 11th St.
Miami, FL 33136
RE: The tariff classification of baboen plywood from Brazil
Dear Mr. Rodriguez:
In your letter dated July 29, 1992 you requested a tariff
classification ruling.
The ruling was requested on red virola/baboen plywood. The
botanical name of the species of wood of the outer plies is Virola
surinamensis. A sample of an 18 mm thick piece of plywood was
submitted. It consists of nine plies of wood, each ply not
exceeding 6 mm in thickness, with the grain of the plies running
at angles to each other.
The applicable subheading for the Virola surinamensis plywood
will be 4412.11.2060, Harmonized Tariff Schedule of the United
States (HTS), 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 certain tropical woods including baboen, not
surface covered. The duty rate will be 8 percent ad valorem.
Articles classifiable under subheading 4412.11.2060, HTS,
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 by botanical
name for both outer plies.
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