The tariff classification of multilayer wood flooring from various countries

N033377 August 12, 2008 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4418.72.9500 Ms. Tracy McCrorey Kuehne & Nagel 3125-I Horseshoe Lane Charlotte, NC 28208 RE: The tariff classification of multilayer wood flooring from various countries Dear Ms. McCrorey: In your letter dated July 10, 2008, on behalf of Casa Bella Flooring, you requested a tariff classification ruling. The ruling was requested on a multilayer wood flooring designated by the trade name “Trinity.” A representative sample and a technical data sheet were submitted. The sample is a panel measuring 18 mm thick x 200 mm wide x 200 mm long. It is tongued and grooved along the edges and ends. It consists of three layers of wood laminated together so that the grains of the layers are at angles to each other. The face ply is a sheet of white oak approximately 6 mm thick. The middle layer consists of strips of wood approximately 6 mm thick placed side-by-side. The bottom ply is a sheet of white oak approximately 6 mm thick. According to the technical data sheet, the flooring will be imported in the following dimensions: 18 mm thick x 200 mm, 250 mm or 300 mm wide x 2000 mm, 2500 mm, 3000 mm, 3500 mm, 4000 mm or 4500 mm long. The top layer is stated to be a sawn cut white oak veneer with a nominal thickness of 6.4 mm. However, based on the sample, we find that the thickness of the face ply is not more than 6 mm. The applicable subheading for the white oak multilayer “Trinity” wood flooring, as represented by the sample, will be 4418.72.9500, Harmonized Tariff Schedule of the United States (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 of 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