26. What is the CLASSIFICATION of the following plywood panel? The plywood panel measures 4’ (1.22m) wide x 8’ (2.44m) long x 18mm in thickness, and has 13 wood plies (sheets of wood), each measuring approximately 1.38mm in thickness. The panel has a face ply and back ply (collectively, the “outer plies”) of birch wood (Betula spp., a non-tropical, nonconiferous wood) and the remaining plies are poplar wood (Populus spp., a non-tropical, nonconiferous wood). Both the face and back plies are surface -covered with opaque phenolic resin – a wood sealer – which fully obscures the grain of the wood it covers.(2024 April No.26 Classification)
A) 4412.31.0620
B) 4412.31.9200
C) 4412.33.0670
D) 4412.33.5700
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The Answer is: D
Citation: HTSUS 4412.33.5700; General Rule of Interpretation 1; Additional US Note 1(c) to Chapter 44
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