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NY I86876

October 3, 2002

CLA-2-44:RR:NC:2:230 I86876


TARIFF NO.: 4412.14.0560

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

RE: The tariff classification of phenolic film faced birch plywood 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 a reply. In your letter you requested a tariff classification ruling on veneer core plywood from Russia.

A sample of the product to be classified was submitted. The sample is a 9 mm thick plywood consisting of seven plies of birch veneer. Each ply is slightly over 1 mm thick and is laminated so that the grain runs at an angle to the grain of the adjacent plies. The face is surface covered with a 120 gram dark brown phenolic resin film and has a smooth finish. A close examination of the sample reveals that the grain of the face ply is still visible through the film. The back of the plywood is surface covered with two layers of 120 gram dark brown phenolic resin film and is pressed with a screen pattern. The grain of the back ply is not visible through the two layers of film. The plywood will be imported in panel sizes of 4 feet by 8 feet and in thicknesses of ¼” to 1-5/8”.

The applicable subheading for the 120 gram phenolic film faced birch veneer core plywood, as represented by the sample, 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. 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 646-733-3035.


Robert B. Swierupski

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