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NY J83050

April 30, 2003

CLA-2-44:RR:NC:2:230 J83050


TARIFF NO.: 4412.14.0560

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

RE: The tariff classification of film faced birch plywood with a printed logo from Finland

Dear Ms. Tiainen:

In your letter dated March 28, 2003 you requested a tariff classification ruling.

Your letter references a previous ruling, NY F80176 dated February 7, 2000, which was issued for a film faced birch plywood with a 167 gram brown phenol resin film and a printed “BETOFILM” logo. You state that the tradename has been changed to “WISA®-BETOFILM,” and that the film and the design of the logo on the plywood have been changed. A ruling is now being requested on the redesigned film faced birch plywood.

Representative samples of the subject plywood were submitted. The sample plywood is 15 mm thick and consists of nine plies of alternating birch and spruce veneers with both outer plies of birch. Each ply is under 6 mm in thickness and the grain of each ply runs at an angle to the grain of the next ply. Both surfaces are covered with a 120 gram brown phenol resin film. The grain and texture of the birch veneer remains visible through the brown film. The tradename “WISA®-BETOFILM” is printed diagonally across both surfaces in 3 cm high letters. The logo is repeated every 5 inches in a row and in multiple rows spaced 4 inches apart. The logo is printed in a white transparent film through which the grain of the veneer is visible.

The applicable subheading for the film faced “WISA®-BETOFILM” birch plywood with a printed logo as described above 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. 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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