United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2001 NY Rulings > NY G89905 - NY H80071 > NY G89967

Previous Ruling Next Ruling
NY G89967

May 3, 2001

CLA-2-44:RR:NC:2:230 G89967


TARIFF NO.: 4412.14.0560

Ms. Kaarina Tiainen
Vice President
Plywood & Door Manufacturers Corp.
1435 Morris Ave.
Union, NJ 07083

RE: The tariff classification of a 120 gram dark brown film faced birch plywood from Finland

Dear Ms. Tiainen:

In your letter dated March 30, 2001 you requested a tariff classification ruling.

The product to be classified is identified as “Wisa-Form® 120/120 Gram Dark Brown Film Faced Birch Plywood.” An 8” x 11” sample of an 11 mm thick plywood was submitted. It consists of nine plies of birch and spruce veneers with the grain of each ply running at an angle to the grain of the next ply. Both outer plies are birch and are surface covered with a 120 gram dark brown phenol resin film. An examination of the sample reveals that the grain, texture and markings of the face ply are still visible through the 120 gram film.

The applicable subheading for the Wisa-Form® 120 gram dark brown film faced birch plywood will be 4412.14.0560, 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; not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply; with a face ply of birch (Betula spp.); other; other (than not surface covered). 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 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

Previous Ruling Next Ruling

See also: