CLA-2-44:OT:RR:NC:2:230
Mr. Martin James
Neat Concepts Limited
F25, Hastingwood Trading Estate
Harbet Road
London N18 3HU
England
RE: The tariff classification of poplar plywood with a fiberboard covered back from England
Dear Mr. James:
In your letter dated May 1, 2008 you requested a tariff classification ruling.
The ruling was requested on Neatflex™ panels with revised specifications. Neatflex™ panels, consisting of birch plywood with a fiberboard covered back, were previously ruled on in ruling NY L86523.
You state that the construction of the Neatflex™ panels has been changed. The revised Neatflex™ panels consist of poplar plywood with a fiberboard covered back. Specifically, the revised panels consist of a three-ply 3 mm thick poplar plywood with a 15 mm thick medium density fiberboard (MDF) laminated to the back ply. The fiberboard is deeply grooved at 5/16” intervals to facilitate the bending of the plywood. The Neatflex™ panels measure 18 mm x 1220 mm x 2440 mm.
The applicable subheading for the revised Neatflex™ panels, consisting of poplar plywood with a fiberboard covered back, will be 4412.32.3170, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Plywood, veneered panels and similar laminated wood: Other plywood, consisting solely of sheets of wood, 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 (than with a face ply of an enumerated species): Other (than 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 Paul Garretto at 646-733-3035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division