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NY G83323

October 27, 2000

CLA-2-44:RR:NC:SP:230 G83323


TARIFF NO.: 4412.13.5070

Ms. Sharon SanFilippo
ABX Logistics
4380 International Parkway (Suite C)
Atlanta, GA 30354

RE: The tariff classification of plywood flooring planks from Malaysia.

Dear Ms. SanFilippo:

In your letter dated October 11, 2000, you requested a tariff classification ruling on behalf of the manufacturer, Samling Flooring Products SDN BHD (Malaysia). Descriptive literature and samples representing several styles of wood flooring were submitted for our review.

The samples identified as “Huntington” are 9/16” thick by 7½” wide flooring planks consisting of 7 layers of wood veneer that have been laminated together. The sheets of veneer (all of which are less than 6 mm in individual thickness) are arranged so that the grains of the successive layers run at an angle. Each sample of this style exhibits a face ply that is a single, continuous piece of veneer extending across the entire width of the plank, coated with a clear lacquer. The literature indicates that the planks, as imported, will be tongued and grooved along their edges and ends.

With regard to species, an information sheet states that the back ply of the imported “Huntington” planks will be Jelutong, Yellow Meranti or White Meranti. The core plies will be Kapur, Keruing, Jelutong, Pulai, Pran, Yellow Meranti and/or White Meranti. The face will be Northern Red Oak or Canadian Hard Maple.

The applicable subheading for the “Huntington” flooring planks will be 4412.13.5070, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) 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 note 1 to this chaptersurface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply. The rate of duty will be 8%. The other flooring styles listed in your request are “Bridgeport,” “Hampton,” “Yorkshire,” and “Cambridge.” With the exception of “Bridgeport,” these are 7½”-wide plywood planks whose faces consist of three strips of veneer placed side-by-side across the width. The “Bridgeport” product is a 7½”-wide laminated plank consisting of a fiberboard core with a wood veneer back and a 3-strip wood veneer face. Due to litigation pending resolution in the U.S. Court of International Trade, as well as an ongoing Customs review of the classification of this type of merchandise, we are unable to rule on these four styles at this time. We anticipate, however, that a notice concerning this matter will be published shortly in the Customs Bulletin, which is available at our Web site, www.customs.gov. It is suggested that you watch for the notice in order to keep abreast of the situation.

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 connection with the ruling request and incorporated therein, 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 212-637-7009.


Robert B. Swierupski

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