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NY N018568

November 16, 2007



TARIFF NO.: 4412.32.3170

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

RE: The tariff classification of a 4 ply engineered hardwood flooring from Indonesia

Dear Mr. Morrissette:

In your letter dated October 10, 2007 you requested a tariff classification ruling on engineered hardwood flooring.

A representative sample of the flooring was submitted. The sample is a 4 ply laminated wood board measuring approximately 5ā€ wide x 3/8ā€ thick. The subject panels will be imported in the following sizes: 9.5 mm thick, 75 mm, 90 mm, 100 mm, or 125 mm wide, and in random lengths. It is composed of a top layer consisting of a 2 mm thick face ply of one of the following species of wood: white oak, cherry, maple or red oak and a 0.5 mm thick second ply of Albizia falcataria veneer. The grains of the top two veneers run in the same direction. It has a core composed of Albizia falcataria veneer strips, which are 6 mm thick and approximately 27 mm wide. The back ply is a 1 mm thick veneer of Albizia falcataria. The plies are laminated together so that the grains of the layers run at angles to each other. The surface of the face ply is finished with six coats of UV cured urethane.

Each flooring panel is tongued and grooved (ā€œT&Gā€) on the edges and ends. According to the submitted sample, the T&G have been shaped so as to interlock each board and prevent the floor panels from drifting apart.

Based on the submitted sample, wood species and veneer dimensions, the applicable subheading for the subject flooring described above will be 4412.32.3170, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Plywood, veneered panels and similar laminated wood: Other 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 (than with a face ply of an enumerated species): Other (than not surface covered). 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/.

Articles classifiable under subheading 4412.32.3170, HTSUS, which are products of Indonesia may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

The Engineered Hardwood Flooring in question may be subject to an ITC exclusion order dealing with certain laminated floor panels (ITC Investigation No. 337-TA-545). The determination of whether your flooring panels are subject to the ITC Exclusion Order will be made independently of the tariff classification ruling. For further information on admissibility please contact your local Customs office prior to importation of the goods. If you require a written ruling on whether the exclusion order applies to your flooring panels, you should submit a ruling request with a sample of the flooring panels to the following office: U.S. Customs and Border Protection, IPR & Restricted Merchandise Branch, Regulations and Rulings, 3rd Floor, Ronald Reagan Building, 1300 Pennsylvania Avenue, NW, Washington, DC 20229.

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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