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 > 2005 NY Rulings > NY L80349 - NY L80536 > NY L80481

Previous Ruling Next Ruling
NY L80481




November 12, 2004

CLA-2-44:RR:NC:SP:230 L80481

CATEGORY: CLASSIFICATION

TARIFF NO.: 4412.14.3160; 4412.14.3170

Ms. Debra Flock
Kuehne & Nagel, Inc.
668 Marina Drive (Suite B7)
Charleston, SC 29492

RE: The tariff classification of plywood flooring from the Netherlands.

Dear Ms. Flock:

In your letter dated October 18, 2004, together with an addendum dated October 28, 2004, you requested a tariff classification ruling on behalf of the importer, New South International, Inc.

Literature concerning certain wood flooring planks was submitted for our review. Samples representing planks having the same type of construction (but containing other species of wood) were submitted concurrently in connection with other requests by the same importer.

The instant product consists of 12 plies of wood veneer that have been laminated together so that the grain of each ply runs at an angle to that of the next ply. The face ply, said to be of Canadian Hard White Maple, is stated to be 5.9 mm thick. However, our examination of the aforementioned samples (which were also stated to have 5.9-mm-thick face plies) indicates that the face ply on all versions of the product is actually about 5 to 5½ mm thick. Based on a submitted illustration as well as our examination of the samples, it is understood that the back and core plies are each approximately 1¼ mm thick. You state that the back ply will be of various hardwood species, such as gum, birch or oak, depending on availability. (For the purposes of this ruling, it is assumed that the back ply will not be of any of the tropical woods specified in Subheading Note 1 of Chapter 44 of the Harmonized Tariff Schedule of the United States (HTS).) You state further that the core plies will also be of hardwood species.

The literature indicates that the flooring will be imported in the form of planks measuring 180 mm in width by 2100 or 2400 mm in length by 20.5 mm in thickness. (Our examination of the samples indicates that the actual thickness is approximately 19¾ mm.) The edges and ends will be tongued and grooved. The face will either be unfinished or coated with clear polyurethane that does not obscure the natural appearance of the wood.

The applicable subheading for the above-described flooring, when imported unfinished, will be 4412.14.3160, 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, with a face ply of other (than certain specified) wood. The rate of duty will be 8%.

The applicable subheading for the above-described flooring, when imported with a polyurethane finish, 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: 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 other (than certain specified) wood. The rate of duty will be 8%.

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 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 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,

Previous Ruling Next Ruling

See also: