CLA-2-44:RR:NC:2:230 I89603
Mr. James Randall
Independent Brokerage, L.L.C.
8290 NW 27th Street, Suite 604
Miami, FL 33122
RE: The tariff classification of veneer sheets reinforced with a laminated plastic sheet of phenolic resin from the Netherlands
Dear Mr. Randall:
In your letter which was received in this office on December 26, 2002, you requested a tariff classification ruling. The ruling was requested on behalf of the importer, Ultra Tech Industries, Inc.
The products to be classified are described as veneer laminates of natural wood. Two representative samples were submitted. The samples consist of veneers of wood reinforced or backed with a laminated plastic sheet of phenolic resin. The face of the veneer is covered with a clear poly-acrylic coating. In addition, the samples have removable plastic wrap covers as protective packing. The veneer samples measure approximately 1/32” in thickness. A list of the various species of veneers to be imported was submitted, as follows:
Birds Eye Maple Acer saccharum
Maple Acer saccharum
American Black Cherry Prunus serotina
Sapele Entandrophragma cylindricum
Red Oak Quercus rubra
Anigre Anigeria spp.
Makore Tieghemella heckelii
Burmese Teak Tectona grandis
Mappa Poplar Burl Populus nigra
European White Ash Fraxinus excelsior
European Sycamore Acer pseudoplatanus
European Pearwood Pyrus torminalis
The applicable subheading for the Sapele, Anigre, Makore and Burmese Teak veneer sheets will be 4408.39.0100, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for sheets for veneering (including those obtained by slicing laminated wood), for plywood or for other similar laminated wood and other wood sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm; of tropical wood specified in subheading note 1 to this chapter, other. The rate of duty will be free.
The applicable subheadings for the balance of the veneer sheets listed above will be, depending on the species, 4408.90.0184 (Cherry/ Prunus spp.), 4408.90.0186 (Maple/Acer spp.), 4408.90.0188 (Oak/Quercus spp.), 4408.90.0194 (Ash/Fraxinus spp.) or 4408.90.0198 (other), HTSUSA, which provide for sheets for veneering (including those obtained by slicing laminated wood), for plywood or for other similar laminated wood and other wood sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm; other; reinforced or backed. The rate of duty will be free.
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 the ruling letter, 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 646-733-3035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division