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NY L86523

August 18, 2005

CLA-2-44:RR:NC:2:230 L86523


TARIFF NO.: 4412.14.0560

Mr. P. W. Brading
Neat Concepts Limited
F25, Hastingwood Trading Estate
Harbet Road
London, N18 3HU

RE: The tariff classification of birch plywood with a fiberboard covered back from England

Dear Mr. Brading:

In your letter dated July 13, 2005 you requested a tariff classification ruling.

The ruling was requested on Neatflex™, a wood panel composed of fiberboard bonded to plywood. A representative sample and a product brochure were submitted.

Neatflex™ consists of 15 mm thick medium density fiberboard (MDF) laminated to a three-ply 4 mm thick birch plywood. The fiberboard is laminated to the back ply of the plywood. The fiberboard is deeply grooved at 5/16” intervals to facilitate the bending of the plywood. The literature describes the product as “Neatflex™ bendy birch - the ultimate material for curved surfaces – consisting of S grade birch plywood face on an MDF Lite platform”. The size of the panel is given as 19 mm x 1220 mm x 2440 mm.

You believe that the Neatflex™ panel is similar to the Neatform™ panel, a veneered fiberboard, which was previously classified in ruling NY F81578 of February 2, 2000. However, the Neatflex™ is distinguishable from the veneered Neatform™ in that the Neatflex™ is a plywood panel laminated with a fiberboard, whereas the Neatform™ is a veneer laminated with a fiberboard forming, for tariff purposes, a veneered panel.

The subject Neatflex™ is plywood that has been “surface covered” as the term is defined by Chapter 44, Additional U.S. Note 1 (c) of the Harmonized Tariff Schedule of the United States:

The term “surface covered,” as applied to articles of headings 4411 and 4412, means that one or more exterior surfaces of a product have been treated with creosote or other wood preservatives, or with fillers, sealers, waxes, oils, stains, varnishes, paints or enamels, or have been overlaid with paper, fabric, plastics, base metal or other material.

The Neatflex™ has been surface covered on the back with fiberboard. However, the face ply of the birch plywood has not been surface covered.

The applicable subheading for the Neatflex™ birch plywood with a fiberboard covered back will be 4412.14.0560, Harmonized Tariff Schedule of the United States Annotated (HTSUSA) which provides for plywood, veneered panels and similar laminated wood; 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.

You also inquired on how to proceed in correcting the classification of previous shipments of Neatflex™ that may have been inadvertently misclassified. Questions concerning current or completed entry transactions should be directed to the Port Directors having jurisdiction over the particular entries of your merchandise. A copy of this ruling should be provided to each Port Director.

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 U.S. Customs and Border Protection (CBP) 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 CBP.

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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