The tariff classification of plywood flooring from China

N018265 November 8, 2007 CLA-2-44:OT:RR:E:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.32.2520; 4412.32.3170 Mr. Melvin D. Burkhardt Mullican Flooring 815 Love Street Johnson City, TN 37604 RE: The tariff classification of plywood flooring from China Dear Mr. Burkhardt: In your letter dated October 8, 2007 you requested a tariff classification ruling. The ruling was requested on prefinished plywood flooring. The flooring consists of either five or seven plies of veneers laminated together so that the grains of the layers run at angles to each other. The edges and ends of the laminated wood are tongued and grooved. The face ply consists of one of the following species of wood: red oak, white oak, cherry, pecan, hickory or walnut. The thickness of the face ply is either 0.8 mm or 2 mm. The middle and back plies consist of poplar veneers, each ply measuring 0.8 mm to 2.2 mm in thickness. The plywood flooring will be imported in dimensions of 8 mm (5/16”) thick, 10 mm (3/8”) thick or 12.7 mm (½“) thick x 77 mm (3”) wide or 127 mm (5”) wide x random lengths of 300 mm (1’) to 1800 mm (6’). The applicable subheading for the plywood flooring, described above, with a face ply of walnut, if of Juglans spp., will be 4412.32.2520, 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: With a face ply of walnut (Juglans spp.). The rate of duty will be 5.1 percent ad valorem. The applicable subheading for the plywood flooring, described above, with a face ply of red oak, white oak, cherry, pecan or hickory, will be 4412.32.3170, 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/. 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