CLA-2-44:RR:NC:2:230 K81059

Mr. Gordon Van Sise
KAT Import Brokers
Kamino International Transport, Inc.
Airport Ind. Office Park, Bldg B4A
Valley Stream, NY 11581

RE: The tariff classification of Madrona burl veneer and maple veneer from Italy

Dear Mr. Van Sise:

In your letter dated November 7, 2003, on behalf of Ted Badea Inc., you requested a tariff classification ruling.

The ruling was requested on two dyed veneers, identified as dyed Madrona burl veneer and dyed figured maple veneer. Representative samples were submitted. The samples consist of small sections of thin sheets of wood. The Madrona burl veneer has a tightly swirled grain and the maple veneer has a variegated grain. Both samples are dyed a light gray.

The applicable subheading for the dyed figured maple veneer will be 4408.90.0140, 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 similar laminated wood and other wood sawn lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness not exceeding 6 mm; other, not reinforced or backed, maple (Acer spp.) The rate of duty will be free.

The applicable subheading for the dyed Madrona burl veneer will be 4408.90.0180, HTSUSA, which provides for sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood sawn lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness not exceeding 6 mm; other, not reinforced or backed, other. 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