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NY L85523

July 6, 2005

CLA-2-44:RR:NC:2:230 L85523


TARIFF NO.: 4412.14.3170

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

RE: The tariff classification of oak plywood flooring from China

Dear Mr. Morrissette:

In your letter dated June 6, 2005 you requested a tariff classification ruling.

The product to be classified is described as a “prefinished engineered hardwood flooring plank.” A representative sample of the product was submitted. The sample is a plywood flooring board measuring approximately 3-1/4” wide x ½” thick. It is composed of seven plies of veneers that are laminated together so that the grains of successive layers are at an angle to each other. The face ply consists of a 3 mm thick white oak. The remaining six plies consist of poplar, each 1.5 mm thick. The face ply is finished with five layers of clear UV cured acrylic polyurethane. The edges and ends of the plywood flooring board will be tongued and grooved. The dimensions of the flooring to be imported will be 12 mm x 82.5 mm x 900 mm or 1200 mm.

The applicable subheading for the white oak plywood flooring described above 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, not surface covered or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply, 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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