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NY I83048




June 27, 2002

CLA-2-44:RR:NC:SP:230 I83048

CATEGORY: CLASSIFICATION

TARIFF NO.: 4412.13.5170; 4412.14.3170

Mr. Seymour Ellis
Ellis International, Inc.
25200 Chagrin Blvd., Suite 102
Beachwood, OH 44122

RE: The tariff classification of plywood flooring from Croatia.

Dear Mr. Ellis:

In your letter dated June 7, 2002, you requested a tariff classification ruling.

Five samples were submitted for our examination. Each is a section of a plywood flooring plank measuring approximately 11 mm in thickness by 70 mm in width, tongued and grooved along the edges and ends and coated on the face with a clear acrylic finish. Each consists of a 5-mm-thick hardwood face ply laminated over five plies of birch having a combined thickness of 6 mm. The samples differ only in the species of their face plies, which are, respectively: Doussie (Afzelia africana Smith), Steamed Beech (Fagus silvatica), Steamed Acacia (Robinia pseuduacacia), Hornbeam (Carpinus betulus), Pear (Pyrus communis). The grains of the successive plies run at an angle. The bottom of each plank has a series of grooves running across the width at regular intervals. You state that the planks will be imported in lengths of 19, 22 and 27 inches.

The applicable subheading for the flooring planks having a face ply of Doussie will be 4412.13.5170, Harmonized Tariff Schedule of the United States (HTS), which provides for 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. The rate of duty will be 8%.

The applicable subheading for the flooring planks having a face ply of the other species listed above will be 4412.14.3170, HTS, which provides for 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. The rate of duty will be 8%. Articles classifiable under subheadings 4412.13.5170 and 4412.14.3170, HTS, which are products of Croatia may be entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB", click on “Files”, click on “Search” and then enter a key word search for the term "T-GSP".

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 Customs 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 Customs Service.

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,

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