CBP Ruling N046215 — The tariff classification of oak plywood and maple plywood flooring and of quar…

Tariff classification

Headings: 4409, 4412

Product description

Sample # 1, the Chinese maple flooring, is a seven-ply laminated wood board measuring 120 mm wide x 12 mm thick x random lengths. The face is a 3 mm thick veneer of Chinese maple. The back ply is a thin veneer of eucalyptus. The middle plies are between 1 mm and 2 mm thick and are oriented so that the grains of the layers run at angles to each other. The edges and ends of the plywood board are tongued and grooved. The surface of the face ply is finished with a clear scratch-resistant coating. Sample #2, the Chinese oak flooring, is a seven-ply laminated wood board measuring 120 mm wide x 12 mm thick x random lengths. The face is a 3 mm thick veneer of Chinese oak. The back ply is a thin veneer of eucalyptus. The middle plies are between 1 mm and 2 mm thick and are oriented so that the grains of the layers run at angles to each other. The edges and ends of the plywood board are tongued and grooved. The surface of the face ply is finished with a transparent brown stained scratch-resistant coating. Sample #3, the quarter round molding (maple color), is a solid Chinese oak molding measuring 18 mm x 18 mm. It will be imported in lengths of 2200 mm. It is continuously shaped with a quarter sphere profile throughout the length. The ends are square cut. The curved surface is finished with a transparent light maple color coating. Sample #4, the quarter round molding (oak color), is identical to sample #3, except for the finish, which consists of a transparent brown stain coating. Sample #5, the quarter round molding (walnut color), is identical to sample #3, except for the finish, which consists of a transparent dark brown stain coating.

Full text

N046215 December 10, 2008 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.32.3170; 4409.29.4000 Mr. Frank Gomez World Exchange, Inc. 8840 Bellanca Ave. Los Angeles, CA 90045 RE: The tariff classification of oak plywood and maple plywood flooring and of quarter round moldings from China Dear Mr. Gomez: In your letter dated November 26, 2008, on behalf of the importer, David P. Reichwein/ dba – DPR, Inc., you requested a tariff classification ruling. The ruling was requested on two plywood flooring products and three standard wood molding products. Representative samples of each were submitted. Sample # 1, the Chinese maple flooring, is a seven-ply laminated wood board measuring 120 mm wide x 12 mm thick x random lengths. The face is a 3 mm thick veneer of Chinese maple. The back ply is a thin veneer of eucalyptus. The middle plies are between 1 mm and 2 mm thick and are oriented so that the grains of the layers run at angles to each other. The edges and ends of the plywood board are tongued and grooved. The surface of the face ply is finished with a clear scratch-resistant coating. Sample #2, the Chinese oak flooring, is a seven-ply laminated wood board measuring 120 mm wide x 12 mm thick x random lengths. The face is a 3 mm thick veneer of Chinese oak. The back ply is a thin veneer of eucalyptus. The middle plies are between 1 mm and 2 mm thick and are oriented so that the grains of the layers run at angles to each other. The edges and ends of the plywood board are tongued and grooved. The surface of the face ply is finished with a transparent brown stained scratch-resistant coating. Sample #3, the quarter round molding (maple color), is a solid Chinese oak molding measuring 18 mm x 18 mm. It will be imported in lengths of 2200 mm. It is continuously shaped with a quarter sphere profile throughout the length. The ends are square cut. The curved surface is finished with a transparent light maple color coating. Sample #4, the quarter round molding (oak color), is identical to sample #3, except for the finish, which consists of a transparent brown stain coating. Sample #5, the quarter round molding (walnut color), is identical to sample #3, except for the finish, which consists of a transparent dark brown stain coating. The applicable subheading for the Chinese maple plywood flooring (sample #1) and the Chinese oak plywood flooring (sample #2) 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 the quarter round moldings (samples #3, #4 and #5) will be 4409.29.4000, HTSUS, which provides for: Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed: Nonconiferous: Other (than of bamboo): Other (than wood continuously shaped along any of its ends): Wood moldings: Standard wood moldings. 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/. 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

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