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NY G84261

November 29, 2000

CLA-2-44:RR:NC:SP:230 G84261


TARIFF NO.: 4412.14.0560

Mr. John Ulvilden
Maelstrom Sports Ltd.
5580 Shannon Way
Waunakee, WI 53597

RE: The tariff classification of a lumbar support, made of plywood, from Finland.

Dear Mr. Ulvilden:

In your letter dated October 27, 2000, you requested a tariff classification ruling. Descriptive literature concerning a product known as a “Lordos® Lumbar Prop” was submitted and will be retained for reference. In response to a query by this office, you provided additional information over the telephone.

The item is a 24” x 11” sheet of plywood that has been curved to conform to the shape of a person’s back. The user is instructed to lie on it for short periods (e.g., 15 minutes) to help the back muscles relax and recover from the effects of stress. The technique is said to promote fitness and sound sleep.

You have stated that the product is composed of 5 plies of veneer, the outer ones being of birch, for a total thickness of about ¼ inch. The corners of the panel are rounded, and all the edges have been sanded to a smooth condition. Additionally, the item has a clear polyurethane finish.

The applicable subheading for the “Lordos® Lumbar Prop” will be 4412.14.0560, 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 nonconiferous wood: with a face ply of birch (Betula spp.): surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply. The rate of duty will be free. 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 connection with the ruling request and incorporated therein, 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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