CLA-2-44:RR:NC:2:230 L83877
Mr. Robert G. Gaydo
Deringer Logistics Consulting Group
6930 Metroplex Drive
Romulus, MI 48174
RE: The tariff classification of ayous and poplar veneers, sliced from laminated blocks, from Italy or China
Dear Mr. Gaydo:
In your letter dated March 30, 2005, on behalf of your client, Formica Corporation, you requested a tariff classification ruling.
The ruling was requested on two species of veneers, sliced from laminated veneer blocks. The species consist of ayous (also known as obeche) and poplar. Descriptive literature on the subject Formica Ligna® wood surfacing was submitted.
According to the literature, Formica Ligna® is processed as follows: Ayous or poplar veneers are rotary-peeled from ayous or poplar logs and sliced into sheets. The veneer sheets are vat-dyed in a non-toxic water based solution. The vat-dyed sheets of veneer are collated with transparent glue between each sheet. The collated, glued sheets are pressed under heat and pressure into blocks (“new logs”). The blocks are cut to produce new sheets of veneer. The veneers are bonded to a phenolic kraft backing.
The veneer sheets will be imported in sizes of 4’ x 8’ and 3’ x 8’. The veneer may be unfinished or finished. The unfinished veneers are lightly sanded and have a thickness of 0.7mm. The finished veneers are surface stained and coated with polyurethane. The thickness of the finished veneers is 1.3 mm.
We agree with your suggested classification. The subject reinforced veneers, whether unfinished or coated, are provided for in heading 4408 of the Harmonized Tariff Schedule.
The applicable subheading for the Formica Ligna® ayous veneer 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 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 subheading for the Formica Ligna® poplar veneer will be 4408.90.0198, 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 or end-jointed, of a thickness not exceeding 6 mm; other, 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 U.S. Customs and Border Protection (CBP) 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 CBP.
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