The tariff classification of engineered plywood flooring from China

N035855 September 11, 2008 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.32.3170; 4412.32.2520; 4412.31.4070; 4412.99.5100 Mr. Mark H. Curtis Verde Floors, LLC 420 Dividend Drive, Suite D Peachtree City, GA 30269 RE: The tariff classification of engineered plywood flooring from China Dear Mr. Curtis: In your letter dated August 12, 2008 you requested a tariff classification ruling. The ruling was requested on five engineered wood flooring products. Representative samples were submitted. Sample # 1, the “Verde Impressions Engineered White Oak” flooring, is a laminated wood panel, measuring approximately 5/16” thick x 3” wide. It is composed of five plies of veneers 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 remaining plies are veneers of Chinese poplar, each measuring about 1 mm to 1.5 mm thick. The face ply is surface finished with clear or stained transparent UV coatings. The edges and ends are tongued and grooved. Sample # 2, the “Verde Bellissimo (Loc n Roll) Engineered Walnut” flooring, is a laminated wood panel, measuring approximately ½” thick x 3 ½” wide. It is composed of seven plies of veneers, laminated together so that the grains of the plies run at angles to each other. The face ply is a 3 mm thick veneer of American walnut (Juglans negra). The remaining plies are veneers of poplar, each measuring about 1.5 mm thick. The face ply is surface finished with clear UV coatings. The edges and ends are tongued and grooved with an interlocking profile. Sample # 3, the “Verde Bellissimo (Loc n Roll) Engineered Cypress” flooring, is a laminated wood panel, measuring approximately ½” thick x 3 ½” wide. It is composed of seven plies of veneers, laminated together so that the grains of the plies run at angles to each other. The face ply is a 3 mm thick veneer of Australian cypress (Callitris glaucophylla). The remaining plies are veneers of poplar, each measuring about 1.5 mm thick. The face ply is surface finished with clear UV coatings. The edges and ends are tongued and grooved with an interlocking profile. Sample # 4, the “Verde Bellissimo (Loc n Roll) Engineered Sapelli” flooring, is a laminated wood panel, measuring approximately ½” thick x 4-7/8” wide. It is composed of seven plies of veneers, laminated together so that the grains of the plies run at angles to each other. The face ply is a 3 mm thick veneer of African cherry or Sapelli (Entandrophragma cylindricum). The remaining plies are veneers of poplar, each measuring about 1.5 mm thick. The face ply is surface finished with clear UV coatings. The edges and ends are tongued and grooved with an interlocking profile. Sample # 5, the “Verde Bellissimo HDF Core Engineered White Oak” flooring, is a laminated wood panel, measuring approximately 7/16” thick x 3 ¼” wide. It is composed of three layers. The face ply is a 3 mm thick veneer of white oak, surface finished with a stained transparent UV coating. The core is an 8 mm thick layer of HDF wood fiberboard. The back ply is a 1.5 mm thick veneer of poplar. The edges and ends are tongued and grooved with an interlocking profile. The applicable subheading for Sample # 1, the “Verde Impressions Engineered White Oak” flooring, and Sample # 3, the “Verde Bellissimo (Loc n Roll) Engineered Cypress” flooring, will be 4412.32.3170, 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: 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. The applicable subheading for Sample # 2, the “Verde Bellissimo (Loc n Roll) Engineered Walnut” flooring, will be 4412.32.2520, 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 Sample # 4, the “Verde Bellissimo (Loc n Roll) Engineered Sapelli” flooring, 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. The applicable subheading for Sample # 5, the “Verde Bellissimo HDF Core Engineered White Oak” flooring, will be 4412.99.5100, HTSUS, which provides for: Plywood, veneered panels and similar laminated wood: Other (than plywood consisting solely of sheets of wood under 6 mm in thickness): Other (than blockboard, laminboard and battenboard): With at least one outer ply of nonconiferous wood: Other (than with at least one layer of particle board): Other (than plywood). The rate of duty will be free. 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 engineered wood flooring, in question, which is tongued and grooved with an interlocking profile, 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