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NY K89698

October 14, 2004

CLA-2-44:RR:NC:2:230 K89698


TARIFF NO.: 4412.29.3670

Mr. Brian Kavanaugh
Deringer Logistics Consulting Group
1 Lincoln Blvd, Suite 225
Rouses Point, NY 12979

RE: The tariff classification of engineered oak (plywood) flooring from Austria

Dear Mr. Kavanaugh:

In your letter dated September 15, 2004, on behalf of Lauzon Distinctive Hardwood Flooring, you resubmitted a request for a tariff classification ruling.

Your request concerns two flooring products previously not ruled upon in ruling NY K80312, dated November 21, 2003, because litigation on the classification of this type of flooring was pending in the United States Court of Appeals. The appeal case, Boen Hardwood Flooring Inc. v. United States, CAFC 03-1287, was decided February 2, 2004.

The subject flooring products are referred to as Oak Copper and Oak Natural Wide Plank Engineered Flooring. Representative samples and a product brochure were submitted. The samples consist of laminated planks measuring approximately 6-1/2” wide and 15 mm thick. The planks have tongued, grooved and micro-beveled edges and ends. The planks are constructed of three layers. The top and bottom layers consist of 4mm thick sheets of oak veneer. The middle layer or core is composed of multiple 7 mm thick strips of coniferous lumber placed edge to edge. The layers are laminated together so that the grains of the layers run at angles to each other. The top layer of the Oak Copper flooring is stained medium brown. The Oak Natural flooring is not stained. Both flooring products are surface covered with a polymerized titanium finish.

The applicable subheading for both the Oak Copper and Oak Natural flooring described above will be 4412.29.3670, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for plywood, veneered panels and similar laminated wood; other, with at least one outer ply of nonconiferous wood; other; plywood, not surface covered or surface covered with a clear or transparent material, other. The rate of duty will be 8 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 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.


Robert B. Swierupski

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