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NY 855407

September 13, 1990

CLA-2-44:S:N:N1:230 855407


TARIFF NO.: 4412.11.5000

Mr. Kent Reichert
The Regional Council of Poitou Charentes
320 Walnut Street, Suite 204
Philadelphia, PA 19106

RE: The tariff classification of molded plywood from France

Dear Mr. Reichert:

In your letter dated August 6, 1990, on behalf of your client, Profilocean of France, you requested a tariff classification ruling.

The ruling was requested on various shapes of molded plywood, such as Plastiform Shuttering Forms, U.P. Sections and C.R. Angles. All molded plywood sections are in material sizes and form. They are molded directly to shape on bending or shaping presses. The Plastiform Shuttering Forms are round arc shaped sections of plywood. The plywood is composed of 1/20 inch thick veneers of okume. The surface is covered with a dark brown phenolic film which obsures the grain and texture of the face ply. The U.P. Sections are sections of plywood shaped like a U. C.R. Angles are plywood sections curved once forming an angle. The face and back plies of these sections are various American and European veneers.

The applicable subheading for the surface obscured okume shuttering will be 4412.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for plywood consisting solely of sheets of wood, each ply not exceeding 6 mm in thickness, with at least one outer ply of the following tropical woods: . . Okoume, . ., other. The rate of duty will be 8 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the U.P. Sections and C.R. Angles. Your request for a classification ruling should include the botanical species of wood of the face ply and of the back ply. Are all U.P. Sections and C.R. Angles covered with melamine film or high pressure laminate? Does this surface covering obscure the grain, texture or markings of the face ply?

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.


Jean F. Maguire
Area Director

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