The tariff classification of walnut, oak and maple plywood flooring from China

NY L87171 September 12, 2005 CLA-2-44:RR:NC:2:230 L87171 CATEGORY: Classification TARIFF NO.: 4412.14.2520; 4412.14.3170 Mr. Fred Nikzad Nikzad Import, Inc. 4403 W. Jefferson Blvd. Los Angeles, CA 90016 RE: The tariff classification of walnut, oak and maple plywood flooring from China Dear Mr. Nikzad: In your letter dated August 5, 2005 you requested a tariff classification ruling. The ruling was requested on three species of engineered hardwood flooring: walnut (item no. 8544), red oak (item no. 8511) and maple (item no. 8566). Representative samples were submitted. The samples consist of wood boards measuring 3-1/2” wide x 9/16” thick. The boards are composed of eight layers of wood veneers, laminated together so that the grains of the layers run at angles to each other. The top layer consists of a 4 mm thick sheet of the named species of wood: walnut, red oak or maple. The remaining seven layers consist of 1 mm to 1.5 mm thick sheets of birch. The face ply (top layer) is surface covered with a clear or transparent anti-scratch material. The bottom birch plies are grooved across the width at 1-1/2” intervals. The edges of the laminated boards are tongued and grooved. The flooring will be imported in lengths of 35”. The applicable subheading for the walnut flooring (item no. 8544) will be 4412.14.2520, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for: Plywood, veneered panels and similar laminated wood: 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: With a face ply of walnut (Juglans spp.) The rate of duty will be 5.1 percent ad valorem. The applicable subheading for the red oak flooring (item no. 8511) and the maple flooring (item no. 8566) will be 4412.14.3170, HTSUSA, which provides for: Plywood, veneered panels and similar laminated wood: 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: 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