United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY J86751 - NY J86796 > NY J86751

Previous Ruling Next Ruling
NY J86751




August 13, 2003

CLA-2-44:RR:NC:2:230 J86751

CATEGORY: CLASSIFICATION

TARIFF NO.: 4412.23.0100

Mr. David E. Hickman
Universal Hardwood Flooring LP, LLLP
2009 Chenault Drive, Suite 114
Carrollton, TX 75006

RE: The tariff classification of laminated hardwood flooring from Malaysia

Dear Mr. Hickman:

In your letter dated July 11, 2003 you requested a tariff classification ruling.

The ruling was requested on laminated hardwood flooring. A sample section of a flooring plank was submitted. It consists of a three layer laminated board measuring approximately 7-1/2” wide and 9/16” thick. The face ply consists of three rows of 3.6 mm thick ash veneer. The core consists of 9mm thick strips of Hevea lumber. The grain of the face ply runs at an angle to the grain of the core. The bottom ply consists of 2 mm thick wood particle board. The edges and ends of the plank are tongued and grooved and the surface of the face ply is covered with a clear material.

You state that the face ply of the laminated flooring plank may also consist of red oak, white oak, maple, cherry or other species of wood.

The applicable subheading for the laminated hardwood flooring with a face ply of ash, oak, maple or cherry, a lumber core and a back ply of particle board will be 4412.23.0100, 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, containing at least one layer of particle board. The rate of duty will be free.

Your inquiry does not provide enough information to give a classification ruling for a laminated flooring plank with a face ply of any other species of wood. Your request for a ruling for these planks should identify the species of wood.

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,

Previous Ruling Next Ruling

See also: