The tariff classification of multilayer wood flooring from China

N059620 June 3, 2009 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4418.72.9500 Mr. Roger Van House GreenWood Products Company 3801 Ocean Ranch Blvd., Suite 101 Oceanside, CA 92056 RE: The tariff classification of multilayer wood flooring from China Dear Mr. Van House: In your letter dated April 27, 2009 you requested a tariff classification ruling. The ruling was requested on a product identified as “Strand Woven Coconut Palm Bamboo” flooring. A representative 5 ½” long sample was submitted. The sample is a laminated wood board measuring approximately 5 ½” wide x 13 mm thick. It is composed of three layers. The face ply is a 4 mm thick layer of agglomerated wood consisting of strands of wood (70% coconut palm and 30% bamboo) mixed with resin and compressed together in a mass, having the grains of the strands running along the length of the panel. The middle ply is a 5 mm thick layer of edge-glued strips of bamboo, each measuring 5 mm thick x 18 mm wide. The back ply is a 4 mm thick layer of edge-glued strips of bamboo, each measuring 4 mm thick x 20 mm wide. The face, middle and back plies are arranged so that the grains of the layers run at angles to each other. The laminated wood board is tongued and grooved along the edges and has three shallow grooves running lengthwise on the back surface. The applicable subheading for the multilayer wood flooring, described above, 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