The tariff classification of oak plywood flooring from China

NY K89145 September 24, 2004 CLA-2-44:RR:NC:2:230 K89145 CATEGORY: Classification TARIFF NO.: 4412.29.3670 Mr. Mike Hawk Coastal Hardwood Inc. 981 South Corporate Drive Mobile, AL 36607 RE: The tariff classification of oak plywood flooring from China Dear Mr. Hawk: In your letter dated August 24, 2004 you requested a tariff classification ruling. The ruling was requested on prefinished wood flooring. A sample of the flooring was submitted. The sample is a flooring plank measuring approximately 5” wide by 9/16” thick. It is constructed of three layers of wood laminated together. The top layer is a 3 mm white oak veneer. The core consists of multiple 9 mm thick poplar lumber strips placed edge to edge. The bottom layer is a 1 mm thick poplar veneer. The layers are laminated together so that their grains run at angles to each other. The edges and ends of the laminated panel are tongued and grooved. The top surface is stained and covered with polyurethane. You are of the opinion that the prefinished wood flooring is not classifiable as plywood in heading 4412 of the Harmonized Tariff Schedule of the United States (HTSUS). You believe that plywood is a structural board used in the construction of a building, whereas the subject product is a floor covering only. The term plywood in heading 4412, HTSUS, refers to laminated wood consisting of three or more plies of wood glued together so that the grains of successive layers are at an angle. Products of heading 4412 may be tongued and grooved on the edges and ends and may be surface covered. Heading 4412 includes all varieties of such laminated products; it does not restrict their use. Flooring panels having a plywood construction are provided for in heading 4412. There are numerous rulings on similar plywood flooring panels classifying them in heading 4412. In addition, this classification has recently been reaffirmed by the Court of Appeals in Boen Hardwood Flooring, Inc. v. U.S., CAFC 03-1287. The applicable subheading for the prefinished oak plywood flooring 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. The rate of duty will be 8 percent ad valorem. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division