CLA-2-44:RR:E:NC:2:230
Ms. Lesa C. Van Camp
UPS Supply Chain Solutions
231 N 3rd St.
P.O. Box 369
Pembina, ND 58271
RE: The tariff classification of spruce or fir plywood strips from Canada
Dear Ms. Van Camp:
In your letter dated June 4, 2008, on behalf of your client, Kitchen Craft of Canada, you requested a tariff classification ruling.
The ruling was requested on plywood strips, measuring ¾” x 1 ¾” x 96”, used as strapping to build up the countertops for cabinet units. The strips are composed of 1/8” thick layers of spruce or fir (assumed to be other than Douglas fir). The plywood strips are unfinished with square cut edges and ends.
You suggested classification of the plywood strips with outer plies of spruce or fir in subheading 4412.99.8000, Harmonized Tariff Schedule of the United States (HTSUS). However, the subject plywood, described above, consists of sheets or plies of wood each under 6 mm in thickness and is, therefore, provided for elsewhere within heading 4412.
The applicable subheading for the spruce or fir plywood strips, described above, will be 4412.39.4061, 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 both outer plies of coniferous 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 Parana pine or European red pine): Other (than with an outer ply of Douglas fir, certain enumerated pine species or Agathis): Rough, or touch sanded for sizing purposes, but not further processed. The general 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