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NY J86337




July 10, 2003

CLA-2-44:RR:NC:2:230 J86337

CATEGORY: CLASSIFICATION

TARIFF NO.: 4412.29.3670; 4412.29.5600

Mr. A. Witte
Durafloor Werner Ltd.
Elbchaussee 142
22763 Hamburg
Germany

RE: The tariff classification of laminated bamboo flooring from China and Germany

Dear Mr. Witte:

In your letter dated June 6, 2003 you requested a tariff classification ruling.

The ruling was requested on four products described as “bamboo parquet.” However, the four types of flooring have the surface construction and visual impact of strip flooring. Representative samples of the four products were submitted.

Product No. 1 is a 2-3/4” wide board composed of two layers. The top layer consists of multiple strips of bamboo placed edge to edge with the grains of all the bamboo strips running in the same direction. The top layer is approximately 4 mm thick. The bottom layer consists of multiple strips of a coniferous wood arranged so that the grain of all the strips of wood run at an angle to the grain of the bamboo strips. The bottom layer is approximately 6 mm thick. The board has tongued and grooved edges and ends.

Product No. 2 is a 3-3/4” wide board composed of three layers. All of the layers consist of multiple strips of bamboo placed edge to edge with the grain of all the strips in all of the layers running in the same direction. The face layer is approximately 4 mm to 5 mm thick. Overall the board is 15 mm thick and has tongued and grooved edges and ends. The back layer has two shallow grooves running lengthwise down the surface. Both surfaces are unfinished.

Product No. 3 is identical to Product No. 2 with the exception that the face layer is varnished.

Product No. 4 is an 8” wide plank composed of three layers. The face layer consists of multiple strips of bamboo placed edge to edge with the grain of all the bamboo strips running in the same direction. The face layer is 3.6mm thick and is varnished. The core is approximately 9 mm thick and consists of multiple lumber strips of northern spruce. The back layer is approximately 1.5 mm thick and consists of a continuous veneer sheet of northern spruce. The layers are laminated so that the grain of the core runs at an angle to the grain of the face and back layers. The edges of the plank are tongued and grooved.

Product No. 4 meets the description of plywood found in the Explanatory Notes to the Harmonized Commodity Description and Coding System (ENs). Plywood is described in the ENs of heading 44.12 as consisting of three or more plies of wood glued and pressed one on the other and generally disposed so that the grains of successive layers are at an angle.

The applicable subheading for Product No. 4 (the three-layer plank with a 9 mm thick cross-grained lumber core) will be 4412.29.3670, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Plywood, veneered panels and similar laminated wood: Other, with at least one outer ply of nonconiferous wood: Other: Plywood: 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 percent ad valorem.

The applicable subheading for Products No. 1, 2 and 3 (the two-layer board and the three-layer boards with the unidirectional grains) will be 4412.29.5600, HTSUSA, which provides for Plywood, veneered panels and similar laminated wood: Other, with at least one outer ply of nonconiferous wood: Other: Other (than plywood). The rate of duty will be free.

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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