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NY G80741

September 7, 2000

CLA-2-44:RR:NC:2:230 G80741


TARIFF NO.: 4412.14.5500

Ms. Kaarina Tiainen
Plywood & Door Manufacturers Corp.
1435 Morris Avenue
Union, NJ 07083

RE: The tariff classification of film faced birch plywood from Finland

Dear Ms. Tiainen:

In your letter dated August 11, 2000 you requested a tariff classification ruling.

The ruling was requested on film faced Wisa-Form birch plywood which has been surface covered with a 220 gram dark brown phenol film. Wisa-Form birch plywood film faced with a 120 gram phenol film was previously ruled on in ruling NY 864976 dated August 26, 1991.

A sample of the subject Wisa-Form plywood measuring approximately 12 inches by 12 inches by 15 mm was submitted. The sample consists of eleven plies of veneer with the grains of the first, fifth, seventh and eleventh plies running at right angles to the grains of their adjacent plies. Each ply is approximately 1 mm thick. The species of wood of both outer plies is birch. The inner plies may be all birch or may be a combination of birch and spruce. Both outer surfaces are covered with a dark brown resin.

An examination of the sample reveals that the grain, texture and markings of the outer plies are not visible through the surface covering. We find that the Wisa-Form birch plywood film faced with a 220 gram phenol film is surface covered with a material which obscures the grain, texture and markings of the face ply.

The applicable subheading for the Wisa-Form birch plywood film faced with 220 gram phenol film will be 4412.14.5500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for plywood consisting solely of sheets of wood, each ply not exceeding 6 mm in thickness; other, with at least one outer ply of nonconiferous wood; other. The rate of duty will be 8 percent ad valorem.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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 212-637-7009.


Robert B. Swierupski

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