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NY M86016

September 22, 2006

CLA-2-44:RR:NC:2:230 M86016


TARIFF NO.: 4412.14.3160

Ms. Katherine McMahon
The Camelot Company
9865 West Leland Ave.
Schiller Park, IL 60176

RE: The tariff classification of jatoba plywood flooring from Brazil

Dear Ms. McMahon:

In your letter, which was received in our office on August 25, 2006, you requested a tariff classification ruling. The request was made on behalf of the importer, McCathy Timber Inc.

Representative samples of the product to be classified were submitted. The product is jatoba flooring consisting of five layers of wood veneers. The layers are laminated together so that their grains run at angles to each other. The face ply is of jatoba species and the back ply is of either copaiba or faviera species. Each ply is approximately 2 mm thick. The laminated flooring plank measures approximately 4-3/4” wide and 10 mm thick. The edges and ends of the plank are tongued and grooved. The surfaces are not coated or covered. The back surface is grooved across the width.

Classification was suggested under subheading 4409.20.2560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for certain types of wood flooring. However, the jatoba flooring described above (having a plywood construction) does not meet the description of products classifiable within heading 4409. Heading 4409 provides for continuously shaped wood which is planed, sanded or end-jointed only. It does not provide for laminated wood.

The applicable subheading for the jatoba plywood flooring described above will be 4412.14.3160, HTSUS, 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, . . . : Other: Other: Other. The rate of duty will be 8 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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