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NY L86632




August 25, 2005

CLA-2-44:RR:NC:2:230 L86632

CATEGORY: CLASSIFICATION

TARIFF NO.: 4412.22.3170; 4412.29.3670

Mr. Charles Williams
Anderson Hardwood Floors
384 Torrington Road
Clinton, SC 29325-4635

RE: The tariff classification of plywood flooring from China

Dear Mr. Williams:

In your letter dated July 22, 2005 you requested a tariff classification ruling.

The ruling was requested on several species of laminated wood flooring. Five representative samples, consisting of Brazilian Cherry, Malaysian Merbau, African Ebony, a light colored Chinese Bamboo and a dark colored Chinese Bamboo, were submitted. The construction of the five flooring products is the same.

The samples consist of 3-ply laminated boards with tongued and grooved edges, measuring 9/16” thick x 8-1/16” wide. The face ply is composed of edge-glued strips of veneers, 3 mm to 3.4 mm thick, of the named species of wood, such as Brazilian cherry, merbau, etc. The middle ply is composed of strips of spruce lumber, 9.6 mm to 9.8 mm thick. The back ply consists of a 2 mm thick sheet of pine veneer. The layers are laminated together so that their grains run at an angle to each other. The boards will be imported in lengths of 2200 mm and will have tongued and grooved ends as well as edges. The surface of the face ply is finished with a clear or transparent UV coating.

The applicable subheading for the Malaysian Merbau plywood flooring described above will be 4412.22.3170, 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; with at least one ply of tropical wood specified in subheading note 1 of chapter 44; 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 the Brazilian Cherry, African Ebony and Chinese Bamboo plywood flooring described above will be 4412.29.3670, 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 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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