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NY L86343

August 18, 2005

CLA-2-44:RR:NC:2:230 L86343


TARIFF NO.: 4412.14.3170

Mr. Charles Williams
Anderson Hardwood Floors
384 Torrington Road
Clinton, SC 29325-4635

RE: The tariff classification of oak plywood flooring from China

Dear Mr. Williams:

In your letter dated July 14, 2005 you requested a tariff classification ruling.

The ruling was requested on a product described as “Homestead Red Oak” flooring. A representative sample was submitted. The product consists of a laminated flooring board measuring approximately 3” wide x 3/8” thick. It is composed of seven layers of wood veneers, each approximately 1 – 2 mm thick. The veneers are laminated so that the grains of the adjacent layers run at angles to each other. The face ply is a red oak veneer. The other six plies are veneers of poplar. The face ply is surface covered with several transparent coatings, including a stain, filler, sealers and an anti-scratch topcoat. The edges and ends of the laminated flooring board are tongued and grooved.

The applicable subheading for the “Homestead Red 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; 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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