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NY F80176




February 7, 2000

CLA-2-44:RR:NC:2:230 F80176

CATEGORY: CLASSIFICATION

TARIFF NO.: 4412.14.0560

Ms. Kaarina Tiainen
Vice President
Plywood & Door Manufacturers Corp.
1435 Morris Ave.
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 November 8, 1999 you requested a tariff classification ruling.

The ruling is requested for a modified film faced plywood tradenamed “BETOFILM”. A classification was previously issued for a “BETOFILM” plywood in ruling NY 803312 dated December 28, 1994. However, the surface finishing of this tradenamed plywood has been changed and a new ruling is requested.

The “BETOFILM” plywood to be classified consists of multiple alternating veneers of birch and spruce each under 6mm thick. The veneers are glued so that the grain of each ply is at an angle to the grain of the next ply. Both outer plies are of birch. The plywood is surface covered on both sides with a 167 gram brown phenol resin film. In addition, the logo “BETOFILM” is printed diagonally across the surface in 1 inch high and 3 mm wide white letters. The logo is printed twice, back to back, in order to be read in both directions, and this pattern is repeated approximately once per square foot. “BETOFILM” plywood is used in concrete formwork.

Sample sections of the plywood were submitted. One of the samples was sent to the Customs Laboratory for an analysis of the revised resin coating. The laboratory found that the grain and texture of the wood were visible through the 167 gram per square meter brown phenol film.

The printed white letters of the logo partially obscure the grain and texture of the plywood. However, the logo of the subject “BETOFILM” plywood is considerably less in size and number than the previous “BETOFILM” plywood.

An examination of a sample of the subject plywood shows that the logo partially obscures only approximately 13 percent of the surface area. The grain, texture and markings of the plywood can be seen through the remaining unobscured 87 percent of surface area. The essential character of this plywood is one that has been surface finished with a transparent material which does not obscure the grain, texture or markings of the face ply.

The applicable subheading for the film faced “BETOFILM” birch plywood with a printed logo 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 (than not surface covered). The rate of duty will be Free.

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 212-637-7009.

Sincerely,

Robert B. Swierupski

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