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NY L83045

April 14, 2005

CLA-2-44:RR:NC:2:230 L83045


TARIFF NO.: 4412.29.3670

Mr. Stephen L. Besler
P.O. Box 22377
Tucson, AZ 85734-2377

RE: The tariff classification of plywood flooring from Sweden

Dear Mr. Besler:

In your letter dated March 15, 2005, on behalf of the importer, Haraw Holding Ltd., you requested a tariff classification ruling.

The ruling was requested on a three ply engineered wood flooring. A representative sample of the flooring was submitted. The sample is a plank approximately 8” wide and ½” thick made of laminated wood. It consists of three plies of wood laminated together so that the grains of the plies run at angles to each other. The laminated plank meets the description of plywood. The face ply is a 3mm thick veneer of Australian Wormy Chestnut. The core is composed mostly of multiple strips of 9mm thick pine lumber placed edge to edge. In addition, it has a 9mm thick x 3” wide x 8” long piece of plywood placed at each end where the tongue and groove is machined. The back ply consists of a 2mm thick veneer of pine. The surface of the plywood flooring is covered with a clear UV lacquer sealer. The edges and ends are tongued and grooved.

The applicable subheading for the Australian Wormy Chestnut plywood 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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