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NY N018580

November 16, 2007



TARIFF NO.: 4412.32.3170

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

RE: The tariff classification of a 3 layer Engineered Hardwood Flooring from China

Dear Mr. Morrissette:

In your letter dated October 10, 2007, you requested a tariff classification ruling. The sample which you submitted is being retained by this office.

The subject merchandise, Engineered Wood Flooring, will be imported in the following sizes: 12.5 mm thick, 75 mm, 90 mm, 100 mm, or 125 mm wide, and in random lengths. It has a 3 layer construction. The top or face ply is made of a 2 mm thick veneer of white oak, cherry, maple, or red oak. The core is 9 mm thick and consists of unidirectional laminated veneers, which you refer to as Laminated Veneer Lumber (LVL). The veneers in the core have a vertical orientation in relation to the top and bottom layers. The core veneers are all made of Albizia falcata. The back or bottom ply is made of 1.5 mm thick veneer of Albizia falcata. The face ply has six (6) coats of UV cured urethane.

Each flooring panel is tongued and grooved (“T&G”) 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.

The subject flooring panels have the construction and composition of plywood. Thus, the applicable subheading for the engineered hardwood 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/.

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.

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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