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NY L81697




February 3, 2005

CLA-2-44:RR:NC:2:230 L81697

CATEGORY: CLASSIFICATION

TARIFF NO.: 4412.14.3170; 4412.14.0560

Ms. Barbara Clausen
FedEx Trade Networks Transport & Brokerage, Inc. 205 West Service Road
Champlain, NY 12919

RE: The tariff classification of plywood flooring strips from China

Dear Ms. Clausen:

In your letter dated January 3, 2005, on behalf of your client, MGA Commodities Inc., you requested a tariff classification ruling.

The product to be classified is referred to as engineered flooring. A representative 10” long sample of a finished ½” x 3-1/4” flooring strip was submitted. The flooring is composed of eight layers of wood veneers, laminated together so that the grains of the layers run at angles to each other. The top layer consists of a 4 mm thick veneer of red oak; the rest of the layers consist of birch veneers, each approximately 1 mm to 1.5 mm thick. The top layer is finished with several transparent coatings. The edges of the flooring strip are tongued and grooved. The full length flooring strips (to be imported in random lengths) will also be tongued and grooved on the ends. The top layer of the flooring to be imported will vary and may also consist of white oak, maple, jatoba and birch.

The subject engineered flooring is a laminated wood product and meets the description of a plywood, which is provided for in heading 4412 of the Harmonized Tariff Schedule. Classification of plywood is determined according to the terms of the subheadings, which distinguish the plywood by various factors such as the thickness of each ply and the species of wood of the face ply.

The applicable subheading for the subject plywood flooring strips with a face ply of red oak, white oak, maple or jatoba will be 4412.14.3170, 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: Other: Other: Other. The rate of duty will be 8 percent ad valorem.

The applicable subheading for the subject plywood flooring strips with a face ply of birch will be 4412.14.0560, 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 birch (Betula spp.): Other. 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 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,

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