CLA-2-44:S:N:N1:230 855407
Mr. Kent Reichert
The Regional Council of Poitou Charentes
320 Walnut Street, Suite 204
Philadelphia, PA 19106
RE: The tariff classification of molded plywood from France
Dear Mr. Reichert:
In your letter dated August 6, 1990, on behalf of your
client, Profilocean of France, you requested a tariff
classification ruling.
The ruling was requested on various shapes of molded
plywood, such as Plastiform Shuttering Forms, U.P. Sections and
C.R. Angles. All molded plywood sections are in material sizes
and form. They are molded directly to shape on bending or
shaping presses. The Plastiform Shuttering Forms are round arc
shaped sections of plywood. The plywood is composed of 1/20 inch
thick veneers of okume. The surface is covered with a dark brown
phenolic film which obsures the grain and texture of the face
ply. The U.P. Sections are sections of plywood shaped like a U.
C.R. Angles are plywood sections curved once forming an angle.
The face and back plies of these sections are various American
and European veneers.
The applicable subheading for the surface obscured okume
shuttering will be 4412.11.5000, Harmonized Tariff Schedule of
the United States (HTS), which provides for plywood consisting
solely of sheets of wood, each ply not exceeding 6 mm in
thickness, with at least one outer ply of the following tropical
woods: . . Okoume, . ., other. The rate of duty will be 8
percent ad valorem.
Your inquiry does not provide enough information for us to
give a classification ruling on the U.P. Sections and C.R.
Angles. Your request for a classification ruling should include
the botanical species of wood of the face ply and of the back
ply. Are all U.P. Sections and C.R. Angles covered with melamine
film or high pressure laminate? Does this surface covering
obscure the grain, texture or markings of the face ply?
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport