NY 867035: The tariff classification of veneered panels from Indonesia,Taiwan, Singapore, Malaysia and China

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                   NY 867035

                                   Oct 3, 1991


CLA-2-44:S:N:N1:230 867035  

CATEGORY:  Classification

TARIFF NO.: 4412.29.5000

Mr. Wayne Buehrer
Tomen America Inc.
444 Market St., Suite 1000
San Francisco, CA  94111

RE:  The tariff classification of veneered panels from Indonesia,
Taiwan,          Singapore, Malaysia and China

Dear Mr. Buehrer:

     In your letter dated September 10, 1991 you requested a
tariff classification ruling.  

     The ruling was requested on two types of medium density
fiberboard panels in doorskin sizes.  One type of doorskin panel
is composed of a substrate of medium density fiberboard and a
thin surface layer of birch or American red oak veneer.  A sample
section of this panel was submitted.  The other type of doorskin
panel is composed of a substrate of medium density fiberboard and
a surface layer of coated paper.   

     The applicable subheading for the veneered medium density
fiberboard panel will be 4412.29.5000, Harmonized Tariff Schedule
of the United States (HTS), which provides for plywood, veneered
panels and similar laminated wood: other, with at least one outer
ply of nonconiferous wood: other than plywood.  The duty rate
will be 4 percent ad valorem.

     Articles classifiable under subheading 4412.29.5000, HTS,
which are products of Indonesia or Malaysia are entitled to duty
free treatment under the Generalized System of Preferences (GSP)
upon compliance with all applicable regulations.

     Your inquiry does not provide enough information for us to
give a classification ruling for the medium density fiberboard
panel covered with paper.  Your request for a ruling should
include the exact density with allowances for manufacturing
specifications only of the actual product to be imported.

     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).

     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.

                                   Sincerely,

         
                          
  
                                   Jean F. Maguire
                                   Area Director
                                   New York Seaport