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NY M87186

October 31, 2006

CLA-2-44:RR:NC:2:230 M87186


TARIFF NO.: 4412.29.3670

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

RE: The tariff classification of blockboard plywood flooring from Indonesia

Dear Mr. Morrissette:

In your letter dated September 29, 2006 you requested a tariff classification ruling.

The ruling was requested on a three-layer prefinished engineered hardwood flooring plank. A representative sample was submitted for our review. The sample consists of a laminated wood board with tongued and grooved edges and ends, measuring 18 mm thick x 90 mm wide. It is composed of a 2.5 mm thick top veneer, a 13 mm thick core of edge-glued and finger-jointed lumber strips and a 2.5 mm thick bottom veneer.

All the layers are made of the same wood, which you identify with the common name “ipoli” and with the scientific name “Quercus spp.” However, we have not located any reference to the common name “ipoli.” During a telephone inquiry by National Import Specialist (NIS) Paul Garretto, you indicated that the wood might be referred to as Indonesian oak, (Quercus spp.).

The layers are laminated together so that their grains run at angles to each other. The face ply is finished with five coats of UV cured clear urethane. The flooring will be imported in sizes measuring 18 mm in thickness, 90 or 120 mm in width, and in mixed lengths of 400 mm, 600 mm, 800 mm and 1200 mm.

The applicable subheading for the (Quercus spp.) plywood flooring described above will be 4412.29.3670, Harmonized Tariff Schedule of the United States (HTSUS), 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.

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).

Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Accordingly based on that recommendation, it is anticipated that your merchandise will be classified in 4412.94.3170 under the 2007 Harmonized Tariff Schedule. Under the circumstances, this classification under the 2007 tariff is advisory only.

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 NIS Paul Garretto at 646-733-3035.


Robert B. Swierupski

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