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NY I86087

October 1, 2002

CLA-2-44:RR:NC:2:230 I86087


TARIFF NO.: 4412.14.5600

Mr. Todd Morrissette
PanTim Wood Products, Inc.
P.O. Box 10869
Portland, ME 04104

RE: The tariff classification of birch plywood surface covered with a paper overlay from Russia

Dear Mr. Morrissette:

Your letter dated August 28, 2002, addressed to the Office of Regulations and Rulings, has been referred to this office for reply. In your letter you requested a tariff classification ruling on a plywood product from Russia. A sample of the product to be classified was included.

The sample is a 9 mm thick plywood consisting of seven plies of birch veneer. Each ply is 1 to 2 mm thick and is laminated so that the grain runs at an angle to the grain of the adjacent plies. The face and back are overlaid with a tan colored paper described as “paint base MDO paper”. The plywood will be imported in panel sizes of 4 feet by 8 feet. It will be imported in thicknesses of ¼” to 1-5/8” and will consist of veneer core plywood as represented by the sample.

The applicable subheading for the birch veneer plywood surface covered with paper will be 4412.14.5600, 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 (than 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). The duty rate will be 8 percent ad valorem.

Articles classifiable under subheading 4412.14.5600, HTSUSA, which are products of Russia may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB", click on “Files”, click on “Search” and then enter a key word search for the term "T-GSP".

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 646-733-3035.


Robert B. Swierupski

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