The tariff classification of plywood flooring from China

NY L81669 January 28, 2005 CLA-2-44:RR:NC:2:230 L81669 CATEGORY: Classification TARIFF NO.: 4412.13.4070 Ms. Bonnie Gulyas Reimer Mannington Mills, Inc. 75 Mannington Mills Road P.O. Box 30 Salem, NJ 08079-0030 RE: The tariff classification of plywood flooring from China Dear Ms. Reimer: In your letter dated December 30, 2004 you requested a tariff classification ruling. The ruling was requested on a laminated wood flooring product, a sample of which was submitted. The sample flooring is a wood board with tongued and grooved edges and ends, measuring 12.5 mm thick x 125 mm wide x 300 mm long. The flooring is constructed of seven plies of veneer; each ply is approximately 1 mm to 2.5 mm thick. The plies are laminated together so that the grains of the layers run at angles to each other. The product meets the description of plywood. The face ply is composed of white oak, and the center and bottom plies are composed of dark and light meranti. The face ply is wire brushed, distressed and covered with a transparent coating. The flooring product will be imported in lengths from 300 mm to 1200 mm. You suggested classification of the subject flooring product in either subheading 4409.20.2560, Harmonized Tariff Schedule of the United States Annotated (HTSUSA) or in subheading 4412.22.5100, HTSUSA. However, subheading 4409.20.2560 is not applicable because heading 4409 covers continuously shaped wood that has been planed, sanded or end-jointed only. It does not include continuously shaped laminated wood products. We agree that the laminated wood flooring product is classifiable within heading 4412 which provides for plywood, veneered panels and similar laminated wood. However, subheading 4412.22.5100, HTSUSA, is not appropriate because this subheading provides for a similar laminated wood other than plywood. The subject flooring product is classifiable as a plywood. The applicable subheading for the plywood flooring with a face ply of oak and a back ply of meranti will be 4412.13.4070, HTSUSA, which provides for: Plywood, consisting solely of sheets of wood, each ply not exceeding 6 mm in thickness: With at least one outer ply of tropical wood specified in subheading note 1 of this chapter: 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: With at least one outer ply of the following tropical woods: Dark Red Meranti, Light Red Meranti, White Lauan, Sipo, Limba, Okoume, Obeche, Acajue D’Afrique, Sapelli, Virola, Mahogany, Palissandre de Rose: Other: Other: 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