The tariff classification of an edge covered plywood product from Finland

NY H88787 March 15, 2002 CLA-2-44:RR:NC:2:230 H88787 CATEGORY: Classification TARIFF NO.: 4421.90.9740 Mr. James R. Gilleran Finnforest USA Engineered Wood Division 32205 Little Mack Avenue P.O. Box 545 Roseville, MI 48066-0545 RE: The tariff classification of an edge covered plywood product from Finland Dear Mr. Gilleran: In your letter dated February 18, 2002 you requested a tariff classification ruling. The ruling was requested on a laminated wood product to be used to manufacture stair stringers. The product is described as a 9 ply laminated veneer lumber (LVL) with two cross plies and meets the description of plywood. The face and both edges are covered with a decorative melamine overlay. The product is 1” thick and 9-1/4” wide and will be imported in lengths of 12’ to 18’. A sample foot length of the product was submitted. It is composed of 9 plies of spruce veneer. Each ply is 3mm and under in thickness. The grain of the third and the seventh ply runs at an angle to the grain of the other plies. One outer surface and both edges are covered with a layer of white melamine. After importation, the product will be zigzag cut down the length to form two stair stringers. The stringer is the part of a staircase that fits between the steps and the wall and is zigzag shaped along one edge to conform to the steps. The other edge of the stringer is the straight edge covered with melamine and this edge remains exposed when put up against the wall. In the condition as imported, the product no longer has the character of material plywood. The covering of the edges with melamine is a limiting process, which narrows and defines the application of the plywood, and it removes the plywood from the material state. Although just the process of covering the two edges of the plywood panel does not by itself impart the character of builders’ joinery (in this case, stair parts) it does advance the plywood panel to a new intermediate product with restricted utilization. The applicable subheading for the edge covered plywood product will be 4421.90.9740, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood, other, other. The rate of duty will be 3.3 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division