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NY K85663

May 26, 2004
CLA-2-44:RR:NC:2:230 K85663


TARIFF NO.: 4412.14.5600

Mr. Ricardo V. Aguirre, Jr.
A. Burghart Shipping Co., Inc.
700 Rahway Avenue
Union, NJ 07083

RE: The tariff classification of high-pressure laminate plywood wall panels from Norway

Dear Mr. Aguirre:

In your letter dated April 29, 2004, on behalf of the importer, Fibo-Trespo Inc., you requested a tariff classification ruling.

The ruling was requested on high-pressure laminate wall panels. A representative square foot sample, technical data and a brochure were submitted.

The sample is a laminated panel measuring approximately 10 mm thick. It consists of seven plies of birch veneer laminated together so that the grain of each layer runs at an angle to the grain of the adjacent layer. The face of the plywood is covered with a decorative high-pressure laminate consisting of a printed or colored paper. The back of the plywood is covered with a high-pressure laminate consisting of plain paper. According to the technical data, the papers are impregnated with phenolic and melamine resins, dried and compressed to form extremely hard surfaces.

The high-pressure laminate plywood panels will be used as wall panels for showers and baths. They will be imported in standard wall panel sizes of 4’ x 8’ x 0.40”, or in cut sizes of 90.55” x 45.28” x 0.40” and 90.55” x 35.43” x 0.40” for shower and bath walls. The edges may be either square or tongued-and-grooved.

The applicable subheading for the high-pressure laminate plywood wall panels 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 rate of duty will be 8 percent ad valorem.

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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