PLYWOOD, MADE OF VENEERED PANELS FROM OIL PALM TRUNKS. THE WOOD IS FROM OIL PALM TRUNKS THAT AFTER 25 YEARS OF GROWTH AND YIELDING OIL PALM KERNALS, FOR OIL (USED FOR THE FOOD AND COSMETIC INDUSTRIES), AND WOULD OTHERWISE BE WASTE; BUT HAS BEEN RECYCLED TO AVOID BEING LEFT TO ROT (WHERE THEY WOULD ATTRACT INSECTS, WHICH WOULD EAT NEW PLANTS); OR IN SOME CASES THE TRUNKS ARE BURNT, WHICH CREATES SMOG IN THE ATMOSPHERE; SO THE TRUNKS HAVE TO BE REMOVED BEFORE REPLANTING. EACH PLY IS OF A THICKNESS NOT EXCEEDING 6 MM. THE OVERALL THICKNESS OF THE PANEL IS EITHER 3.6/5.5/9/12/18/22/25 MM. THE VENEERS HAVE BEEN ROTARY PEELED, DRIED, GLUED TOGETHER, SANDED AND TRIMMED TO SIZE. FOR GENERAL PURPOSE USAGE IN THE BUILDING, FURNITURE AND RENOVATION INDUSTRIES.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S: GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 4412 - PLYWOOD, VENEERED PANELS AND SIMILAR LAMINATED WOOD. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 441239 - OTHER PLYWOOD CONSISTING SOLELY OF SHEETS OF WOOD (OTHER THAN BAMBOO), EACH PLY NOT EXCEEDING 6 MM THICKNESS. TARIC CODE 44123900 90 - OTHER. ALSO CLASSIFIED IN ACCORDANCE WITH: NOTE (1) TO THE HSEN'S OF HEADING 4412 REFERS. THE CNEN'S TO HEADING 4412 REFERS.