The tariff classification of plywood flooring from China

N032278 July 18, 2008 CLA-2-44:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.32.2520; 4412.32.3170; 4418.72.9500 Mr. Richmond Eshaghoff Dyerich Flooring Designs, Ltd. 35 Dale Avenue Paterson, NJ 07505 RE: The tariff classification of plywood flooring from China Dear Mr. Eshaghoff: In your letter dated June 25, 2008 you requested a tariff classification ruling. The ruling was requested on pre-finished engineered wood flooring, consisting of eight plies of veneer laminated together. The flooring is 9/16” thick and 3.5” or 5” wide. The face ply will be one of the following species of wood: Brazilian cherry, dark American walnut, white oak, Santos mahogany or red oak. The thickness of the face ply may be 1 mm, 2 mm, 3 mm, 4 mm or 5 mm. The face ply is laminated to birch plywood consisting of seven plies of veneers laminated together with the grains oriented at right angles to each other. The back ply is a birch veneer. The face ply is finished with UV oil and lacquer. The edges and ends are tongued and grooved. The applicable subheading for the wood flooring, described above, with a face ply of 1 mm, 2 mm or 3 mm thick American walnut, 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 wood flooring, described above, with a face ply of 1 mm, 2 mm or 3 mm thick Brazilian cherry, white oak, Santos mahogany or red oak, 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. The applicable subheading for the wood flooring, described above, with a 4 mm or 5 mm thick face ply of any of the five species listed above, will be 4418.72.9500, HTSUS, which provides for: Builders’ joinery and carpentry of wood, …: Assembled flooring panels: Other, multilayer: Other (than having a face ply more than 6 mm in thickness): Other (than unidirectional bamboo). 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