The tariff classification of Sapele plywood flooring from China

N026963 May 28, 2008 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.31.4070 Mr. Benoit Mercier SDV Logistics (Canada) Inc. 3333, rue Douglas B-Floreani St. Laurent, Montreal, Quebec Canada H4S 1Y6 RE: The tariff classification of Sapele plywood flooring from China Dear Mr. Mercier: In your letter dated April 17, 2008, on behalf of your client, Les Distributions BMB (1985) SEC, you requested a tariff classification ruling. The ruling was requested on Sapele plywood flooring, referenced as “Natural Sapele self locking engineered wood flooring, BMB004.” A representative sample was submitted. The sample is a wood flooring strip, measuring approximately 3 ½” wide x ½” thick. It is composed of nine layers of wood laminated together so that the grains of the layers run at angles to each other. The top layer (the face ply) consists of a 2 mm thick veneer of Sapele which has been surface finished with a transparent scratch-resistant coating. The rest of the layers consist of poplar veneers, each about 1 mm to 1.5 mm thick, and a very thin (less than 0.5 mm thick) back ply of birch. The edges and ends of the board are tongued and grooved with an interlocking profile. You suggested classification of the subject flooring in subheading 4412.32.05, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plywood, with a face ply of birch. However, as described above, the subject flooring does not have a face ply of birch. Further, Sapele (a local variant of Sapelli) is one of the tropical woods specified in subheading note 1 of chapter 44. The applicable subheading for the “Natural Sapele self locking engineered wood flooring, BMB004” will be 4412.31.4070, 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: With at least one outer ply of tropical wood specified in subheading note 1 to 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 (than with a face ply of certain enumerated species): With at least one outer ply of the following tropical woods: Dark Red Meranti, Light Red Meranti, White Lauan, Sipo, Limba, Okoume, Obeche, Acajou d’Afrique, Sapelli, Virola, Mahogany, Palissandre de Para, Pallissandre de Rio or Palissandre de Rose: Other (than with a face ply of mahogany): Other (than panels of specified dimensions): 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/. The “Natural Sapele self locking engineered wood flooring” in question may be subject to an ITC exclusion order dealing with certain laminated floor panels (ITC Investigation No. 337-TA-545). The determination of whether your flooring panels are subject to the ITC Exclusion Order will be made independently of the tariff classification ruling. For further information on admissibility please contact your local Customs office prior to importation of the goods. If you require a written ruling on whether the exclusion order applies to your flooring panels, you should submit a ruling request with a sample of the flooring panels to the following office: U.S. Customs and Border Protection, IPR & Restricted Merchandise Branch, Regulations and Rulings, 3rd Floor, Ronald Reagan Building, 1300 Pennsylvania Avenue, NW, Washington, DC 20229. 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