The tariff classification of walnut plywood from China

N127758 November 17, 2010 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4418.72.9500 Mr. John Troendle Crescent Hardwood Supply 1101 Sams Avenue Harahan, LA 70123 RE: The tariff classification of walnut plywood from China Dear Mr. Troendle: In your letter dated September 12, 2010 you requested a tariff classification ruling. The ruling was returned to you for additional information, which was resubmitted to this office on October 17, 2010. The ruling was requested on plywood flooring planks, measuring 20 mm thick x 180 mm to 189 mm wide x 2.2 m long. The edges and ends are tongued and grooved. The flooring consists of eleven plies of wood veneers laminated together so that the grains of the plies run at angles to each other. The face ply is a 5 mm thick veneer of Asian walnut (Juglans mandshurican). The middle and back plies consist of 1 to 1.5 mm thick veneers of poplar (Poplus tomentosa). The flooring panels are prefinished. The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRIs will be applied, in the order of their appearance. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level (for the 4 digit headings and the 6 digit subheadings) and facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the General Rules of Interpretation. While neither legally binding nor dispositive of classification issues, the ENs provide commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989). Additional U.S. Note 4 (b) of Chapter 44, HTSUS, states that multilayer assembled flooring panels having a face ply of 4 mm or more in thickness are included (classifiable) in heading 4418. The applicable subheading for the walnut plywood will be 4418.72.9500, 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 Laurel Duvall at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division