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NY L84773

June 8, 2005

CLA-2-44:RR:NC:2:230 L84773


TARIFF NO.: 4412.22.3170

Mr. Todd Morrissette
PanTim Wood Products, Inc.
P.O. Box 10869
Portland, ME 04104

RE: The tariff classification of oak or maple plywood with a meranti lumber core from Indonesia

Dear Mr. Morrissette:

In your letter dated May 10, 2005 you requested a tariff classification ruling.

The ruling was requested on a three layer hardwood flooring panel. A representative sample of the product was submitted. The sample is a plywood flooring strip with tongued and grooved edges, measuring approximately 3” wide x 3/8” thick. It is composed of three layers of wood laminated together so that the grains of all the layers run at an angle to each other. The top layer consists of a 1.25 mm thick veneer of red oak. (It may also consist of white oak or maple.) The middle layer is a lumber core composed of 8 mm thick meranti. The bottom layer consists of a veneer of Albizia falcataria, less than 1 mm thick. The top layer is covered with five coats of UV cured clear acrylic polyurethane. The flooring panels will be imported in dimensions of 10 mm x 75 mm x 900 mm.

The applicable subheading for the red oak, white oak or maple plywood flooring with a meranti lumber core, described above, will be 4412.22.3170, 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; with at least one ply of tropical wood specified in subheading note 1 to this chapter; 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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