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NY K88580





September 13, 2004

CLA-2-44:RR:NC:2:230 K88580

CATEGORY: CLASSIFICATION

TARIFF NO.: 4412.14.3170; 4418.90.4590

Ms. Dana L. Trout
Trans-Trade, Inc.
P.O. Box 612369
DFW Airport, TX 75261

RE: The tariff classification of plywood flooring and solid hardwood flooring from China

Dear Ms. Trout:

In your letter dated August 16, 2004, on behalf of the importer, Shaw Industries Group Inc., you requested a tariff classification ruling.

The ruling was requested on three wood flooring products. Representative one-foot long sections of the products and product data sheets were submitted.

The first product is identified as the “Echota Strip.” It is a laminated flooring strip measuring approximately 2-1/4” wide by 10 mm thick. It is composed of nine plies of veneers laminated together so that the grains of all the plies run at right angles to each other. The face ply is 1.6 mm thick and consists of oak. Each of the other plies are birch and less than 1 mm thick. The face ply has a transparent hardened stained surface, which is described as a UV-cured aluminum oxide coating. The edges and ends of the flooring strip are tongued and grooved.

The applicable subheading for the “Echota Strip” flooring will be 4412.14.3170, 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; Other, with at least one outer ply of nonconiferous wood (other than a specified tropical wood); Not surface covered or surface covered with a clear or transparent material; Other (than with a face ply of certain designated species). The rate of duty will be 8 percent ad valorem.

The second product is identified as the “Sentry Strip.” It is a strip of solid oak measuring approximately 2-1/4” wide and 19 mm thick. The edges and ends are tongued and grooved. The bottom surface has two grooves running continuously down the length. The top surface is stained and coated with UV-cured polyurethane.

The third product is identified as the “Guardian Strip.” It is a strip of solid maple having the same specifications as the “Sentry Strip.”

The applicable subheading for the “Sentry Strip” and the “Guardian Strip” flooring will be 4418.90.4590, HTSUSA, which provides for other builders’ joinery and carpentry of wood. The rate of duty will be 3.2 percent ad valorem.

You state that the manufacturers’ U.S. representatives believe that the flooring products should be classified in subheading 4409.20.2560, HTSUSA. However, this subheading is governed by the terms of its superior heading 4409. Heading 4409 provides for wood (sawn timber) continuously shaped along any of its edges, ends or faces, whether or not planed sanded or end-jointed. The heading does not include laminated wood of any kind or solid wood which has been surface worked beyond planing or sanding, such as coating with polyurethane. Therefore, the subject flooring products are not classifiable in any subheading under heading 4409.

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 U.S. Customs and Border Protection (CBP) 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 CBP.

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,

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