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NY N019421

November 29, 2007



TARIFF NO.: 4412.32.3170

Mr. Carey Weiss
Portside Customs Service, Inc.
1201 Corbin Street
Elizabeth, NJ 07201

RE: The tariff classification of oak plywood flooring from China

Dear Mr. Weiss:

In your letter dated November 2, 2007, on behalf of your customer, VAL Floors, you requested a tariff classification ruling.

The ruling was requested on five different types of wood flooring. Representative samples and product literature were submitted.

The Werner Floors “Oak Parquet” is a laminated wood board with tongued and grooved edges, measuring approximately 10 mm thick x 70 mm wide. Although described in the literature as a “prefinished 2-layer oak,” it actually consists of six wood layers. The top wear layer or face ply is an oak veneer, approximately 3 mm thick. The face ply is finished with a transparent coating. The literature describes the “bottom layer” as a “multiplex” spruce (as the stock option) or oak or birch (as special request options). This “multiplex layer” actually consists of five veneer plies, with the four middle plies measuring approximately 1.5 mm thick and the bottom ply measuring approximately 1 mm thick. The grains of all the plies run at angles to each other. The product is a six ply plywood flooring with a face ply under 4 mm in thickness.

The applicable subheading for the oak plywood 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 certain specified 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/.

Your inquiry does not provide enough information for us to give a classification ruling on the Patrician Series Engineered Plank Flooring, the 2-Layer Bamboo Parquet, the Afromosia Birch Flooring and the Beech Birch Flooring. Your request for a classification ruling for these products should include the following additional information: (1) For the Patrician Series Engineered Plank Flooring – identify the species of wood of the face ply. (Please identify those species, from the various ones listed on the literature, that will be imported. Note that each ruling request should be limited to a maximum of five items of the same class or kind.) (2) For the 2-Layer Bamboo Parquet, the Afromosia Birch Flooring and the Beech Birch Flooring – verify the dimensions of the products to be imported. The dimensions (including the thicknesses of the face layers) of the samples do not conform to the dimensions of the products as stated on the literature.

When this information is available, you may wish to consider resubmission of your request for a ruling. Please submit separate ruling requests for different kinds of flooring. Include a statement that there are, to your knowledge, no issues on the commodity pending before Customs or any court. Also include a statement as to whether classification advice has been sought from a Customs officer; and if so, from whom, and what advice was rendered, if any. We are returning any related samples, exhibits, etc. If you decide to resubmit your requests for rulings for these products, please include a copy of this letter and all of the material that we have returned to you.

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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