The tariff classification of oak plywood flooring from China

N049020 January 29, 2009 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.32.3125 Mr. Frank Gomez World Exchange, Inc. 8840 Bellanca Ave. Los Angeles, CA 90045 RE: The tariff classification of oak plywood flooring from China Dear Mr. Gomez: In your letter dated January 8, 2009, on behalf of the importer, David P. Reichwein, dba – DPR, Inc., you requested a tariff classification ruling. The ruling was requested on two wood flooring products, identified as “Handscraped Oak Engineered Wood Flooring.” Representative samples, each measuring 9.5 mm thick x 125 mm wide x 120 mm long, were submitted. The flooring will be imported in lengths of 2130 mm. Both products have the same construction and consist of eight plies of wood laminated together. The grains of the middle two plies run in the same direction and constitute one layer. The grains of the adjacent plies on each side of the middle layer run at angles to the middle and to each other. The construction meets the description of plywood. The face ply is a 1.6 mm thick veneer of oak. The core consists of eucalyptus veneers, each approximately 1 mm or less in thickness. The back outer ply is a thin veneer less than 0.5 mm thick of an unspecified wood. We assume that the back ply is not a tropical wood specified in subheading note 1 of chapter 44, Harmonized Tariff Schedule of the United States (HTSUS). The laminated wood flooring products are tongued and grooved on the edges. The difference between the two products is the finish. Sample # 1 has a “Gunstock” finish, which appears on the sample as a transparent semi-glossy chestnut brown; and sample # 2 has an “Antique” finish, which appears on the sample as a transparent non-glossy muted brown. The finish includes 4 to 6 clear coatings of acrylated urethane. In addition, the surfaces of both samples are hand-scraped, giving them a slightly uneven texture. The applicable subheading for both oak plywood flooring products, described above, will be 4412.32.3125, 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 (other than a tropical wood specified in subheading note 1 of chapter 44): 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): Wood flooring. 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