United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY C80387 - NY C80440 > NY C80395

Previous Ruling Next Ruling
NY C80395




November 5, 1997

CLA-2-44:RR:NC:2:230 C80395

CATEGORY: CLASSIFICATION

TARIFF NO.: 4412.13.5070

Mr. Harro Jakel
Pan Tim Wood Products, Inc.
P. O. Box 10869
Portland, ME 04104

RE: The tariff classification of self-stick plywood flooring from Indonesia

Dear Mr. Jakel:

In your letter dated October 1, 1997 you requested a tariff classification ruling.

The ruling was requested on flooring panels made of cross laminated hardwood. Two samples each measuring 5/16 inch thick by 3-1/8 inch wide by 35-3/8 inches long were submitted. The samples consist of seven plies of veneer laminated with the grain of each ply running at an angle to the grain of the next ply. The top layer or face is composed of American red oak, hard maple or beech. The back layer is composed of kapur and the core layers in between are composed of kapur or a similar wood. The face layer on both samples is an end-glued piece of wood and it is surface covered with clear acrylic polyurethane. The back layer has strips of self-stick pressure sensitive adhesive covered by a wax-coated release paper. The edges and ends of the panels are tongued-and-grooved.

The flooring panels meet the description of plywood. For classification purposes, plywood may also be covered with other materials and may be further worked to shape and still be classified as plywood. The plywood flooring panels still have the character of plywood.

The applicable subheading for the plywood flooring panels will be 4412.13.5070, 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; with at
least one outer ply of tropical wood specified in subheading note 1 to this chapter; 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; other; other. The rate of duty will be 8 percent ad valorem.

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 212-466-5779.

Sincerely,

Robert B. Swierupski

Previous Ruling Next Ruling

See also: