The tariff classification of plywood flooring from China

N063576 June 25, 2009 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.31.5125; 4412.32.3125 Mr. Frank Gomez World Exchange, Inc. 8840 Bellanca Ave. Los Angeles, CA 90045 RE: The tariff classification of plywood flooring from China Dear Mr. Gomez: In your letter dated June 1, 2009, on behalf of the importer, David P. Reichwein, dba – DPR, Inc., you requested a tariff classification ruling. The ruling was requested on three categories of flooring products: (1) Engineered Flooring, (2) Exotic Engineered Flooring, and (3) Baby Grand Laminate Flooring. Five representative samples were submitted. This ruling applies only to the flooring represented by the samples. SKU # SM-FM109, the “Maple Fawn Engineered Flooring,” consists of nine plies of wood laminated together so that the grains of the layers run at angles to each other. The face ply is a maple veneer approximately 1.5 mm thick. It is surface finished with a scratch resistant transparent stained coating. The remaining plies are 0.5 mm to 1.5 mm thick veneers of poplar or other hardwood. We assume that the back outer ply is not a tropical wood specified in subheading note 1 of chapter 44 of the Harmonized Tariff Schedule of the United States (HTSUS). The laminated flooring measures ½” thick overall and 3” wide. It will be imported in lengths of 48” and random lengths. The edges and ends of the flooring are tongued and grooved. SKU # SM-BCN110, the “Brazilian Cherry Engineered Flooring,” is identical to SKU # SM-FM109, except that the face ply is a veneer of Brazilian cherry approximately 1.5 mm thick. The face ply is finished with a scratch resistant clear coating. SKU # SM-EG001, the "Ipé Exotic Engineered Flooring,” consists of nine plies of wood laminated together so that the grains of the layers run at angles to each other. The face ply is an approximately 1.5 mm thick veneer of ipé, one of the tropical woods specified in subheading note 1 of chapter 44, HTSUS. The face ply is finished with a scratch resistant clear coating. The remaining plies are veneers of poplar or other hardwood, each about 0.5 mm to 1.5 mm thick. The laminated flooring measures ½” thick overall and 4-7/8” wide. It will be imported in random lengths of 12” to 48” with tongued and grooved edges and ends. SKU # SM-EG005, the “Teak Exotic Engineered Flooring,” is identical to SKU # SM-EG001, except that the face ply is a veneer of teak, approximately 1.5 mm thick. Teak is another tropical wood specified in subheading note 1 of chapter 44. The applicable subheading for the “Ipé Exotic Engineered Flooring” (# SM-EG001) and the “Teak Exotic Engineered Flooring” (# SM-EG005) will be 4412.31.5125, 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): Other (than with at least one outer ply of certain enumerated tropical species): Wood flooring. The rate of duty will be 8 percent ad valorem. The applicable subheading for the “Maple Fawn Engineered Flooring” (SM-FM109) and the “Brazilian Cherry Engineered Flooring” (SM-BCN110) 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/. Your inquiry does not provide enough information for us to give a classification ruling on the “Baby Grand Laminate Flooring,” represented by sample item # 029. Your request for a classification for this product should clarify your description which states that this product consists of an “8 mm HDF with decorative paper (printed to look like white oak) on top and a back layer of 6 mm HDF with a 90gr solid-colored balancing paper laminated to the back.” The sample submitted consists of a single layer of fiberboard laminated on both outer surfaces with a paper product. In addition, please state the actual density and the actual thickness of the fiberboard (not including any of the laminated materials). When this information is available, you may wish to consider resubmission of your ruling request for the “Baby Grand Laminate Flooring.” The sample submitted will be retained in our office for 60 days pending resubmission of the ruling request. Please include a copy of this letter with your submission. 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