The tariff classification of plywood flooring from China

NY R02511 September 27, 2005 CLA-2-44:RR:NC:2:230 R02511 CATEGORY: Classification TARIFF NO.: 4412.14.2520; 4412.14.3170 Mr. Jimmy Setiawan Urban Global, LLC 6221 Randolph Street Commerce, CA 90040 RE: The tariff classification of plywood flooring from China Dear Mr. Setiawan: In your letter dated August 30, 2005 you requested a tariff classification ruling. The ruling was requested on plywood flooring. Photographs and a description of the products were submitted. Additional information was obtained from your website (www.urbanfloor.com). The flooring products are 14.3 mm thick laminated planks. They consist of a top layer of 3.2 mm thick veneer of one of the following species of wood: maple, walnut, cherry or Santos mahogany. The top layer is laminated to a 7-ply birch veneer plywood. The top layer is surface covered with a clear Platinum Shield™ UV 7 coat finish. The planks are 5” wide and 24” to 47” long. The edges and ends are tongued and grooved. The applicable subheading for the plywood flooring with a face ply of walnut will be 4412.14.2520, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for: Plywood, veneered panels and similar laminated wood: 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: With a face ply of walnut (Juglans spp.) The rate of duty will be 5.1 percent ad valorem. The applicable subheading for the plywood flooring with a face ply of maple, cherry or Santos mahogany (Myroxylon balsamum) will be 4412.14.3170, HTSUSA, which provides for: Plywood, veneered panels and similar laminated wood: 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: Other. The rate of duty will be 8 percent ad valorem. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP. 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