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NY M87551

November 16, 2006

CLA-2-44:RR:NC:2:230 M87551


TARIFF NO.: 4412.29.3670

Ms. Patrice A. Iverson-Summer
Global Trading Resources, Inc.
12695 N.E. Marx St., Bldg. # 12
Portland, OR 97230

RE: The tariff classification of oak lumber core plywood flooring from Indonesia

Dear Ms. Iverson-Summer:

In your letter dated October 17, 2006, on behalf of your client, Oregon Lumber Company, you requested a tariff classification ruling.

The ruling was requested on a patent pending wood flooring called “Teka Special Core Laminate Flooring”. A representative sample and a diagram were submitted.

The sample consists of a laminated wood plank measuring approximately 7-3/4” wide x ½” thick. It is composed of three layers. The face layer consists of three strips of 3.2 mm thick edge-glued oak veneer. The core consists of 9.3 mm thick slats of lumber placed side by side. The back layer consists of a 1.5 mm thick sheet of veneer. The species of the lumber core and the back veneer is identified as poplar. (Other plantation species may be used; however, this ruling is being given only on the species identified). The layers are laminated together so that their grains run at angles to each other. The edges (and, as stated, also the ends) are tongued and grooved with either a traditional or a locking profile. The oak face ply is finished with a clear material.

We note and agree with your statement that the supplier’s classification for this product under subheading 4418.30.0000, Harmonized Tariff Schedule of the United States (HTSUS) is incorrect. The Explanatory Notes for heading 4418 clearly state that this heading does not cover plywood panels or veneered panels, used as flooring panels, which have a thin veneer of wood affixed to the surface, so as to simulate a flooring panel made up of parquet strips. Such panels are classifiable in heading 4412.

However, your proposed classification under subheading 4412.14.3170, HTSUS, is not applicable for this product as represented by the sample described above. Subheading 4412.14.3170 provides for plywood consisting solely of sheets of wood under 6 mm in thickness; whereas, the sample described above has a core over 6 mm in thickness.

The applicable subheading for the oak lumber core plywood flooring described above will be 4412.29.3670, 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: 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/.

Your inquiry does not provide enough information to give a classification ruling on laminated flooring products consisting of different species of wood, including other plantation woods and tropical woods or on laminated flooring products consisting of a different type of core, such as a veneer core. Your request for a ruling for these different products should include a sample and the common and botanical name of the specific species of each layer. If any layer consists of meranti, you must specify whether it is light red, dark red, yellow or white meranti. When this information is available, you may wish to consider resubmission of your request. Please limit each request to a maximum of five items of the same class or kind.

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 4412.94.31 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 National Import Specialist Paul Garretto at 646-733-3035.


Robert B. Swierupski

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