The tariff classification of plywood flooring from Taiwan

N033387 August 13, 2008 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.32.2520; 4412.32.3170 Ms. Sandra Wieckowski Expeditors Tradewin, LLC Building 2, Suite 110 11101 Metro Airport Center Drive Romulus, MI 48174 RE: The tariff classification of plywood flooring from Taiwan Dear Ms. Wieckowski: In your letter dated June 25, 2008, on behalf of PC Wood Floors, you requested a tariff classification ruling. The ruling was requested on five species of prefinished engineered wood flooring planks. A representative sample of the white oak flooring, item # G912W, was submitted. Except for the species of the face ply, all of the five flooring planks have the same construction. The sample flooring is a laminated wood board with tongued and grooved edges, measuring 11 mm thick x 90 mm wide. It consists of six plies of wood, each ply under 6 mm in thickness, laminated together so that the grains of the plies run at angles to each other. The face ply is a 2 mm thick veneer of white oak. The species of the face plies of the other four flooring planks are American walnut, cherry, Brazilian cherry and Santos mahogany. The other plies consist of veneers of birch or pine, each ply between 1 mm and 2 mm thick. The surface of the face ply is finished with a transparent aluminum oxide UV cured multilayer coating. The flooring will be imported in dimensions of 11 mm thick, 90 mm or 120 mm wide and 450 mm to 1200 mm long. The applicable subheading for the plywood flooring, described above, with a face ply of 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 plywood flooring, described above, with a face ply of white oak, cherry, Brazilian cherry or Santos mahogany, 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 certain enumerated species): Other (than panels of certain 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/. 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