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NY M80573




March 3, 2006

CLA-2-44:RR:NC:2:230 M80573

CATEGORY: CLASSIFICATION

TARIFF NO.: 4412.14.3160

Mr. Russ Carawan
Rex Hardwood, LLC
P.O. Box 9309
Columbus, MS 39705-0018

RE: The tariff classification of jatoba plywood from Brazil

Dear Mr. Carawan:

In your letter dated February 8, 2006 you requested a tariff classification ruling.

The ruling was requested on two products described as engineered flooring. Representative samples were submitted. The first product is a five ply laminated wood board with tongued and grooved edges and ends. It measures approximately 3/8” thick and 5” wide. The face ply consists of 1/12” (2.1 mm) thick jatoba or Brazilian cherry (Hymenaea courbaril). The back ply consists of a 2 mm thick veneer of copaiba (Copaifera spp.). The rest of the plies consist of veneers of tropical woods other than those listed in subheading note 1 of chapter 44 of the Harmonized Tariff Schedule. The grains of the plies run at angles to each other. The surfaces of the outer plies are not covered with any material. This product will be imported in widths of 3” to 5” and in lengths of 12” to 72”. It will also be imported with square edges and ends instead of tongued and grooved edges and ends.

The second product is a seven ply laminated wood board with square edges and ends. It measures approximately ¾” thick and 5” wide. The face ply consists of 5/32” (4 mm) thick jatoba or Brazilian cherry (Hymenaea courbaril). The rest of the plies consist of tropical woods other than those listed in subheading note 1 of chapter 44 of the Harmonized Tariff Schedule. The grains of the plies run at angles to each other. The surfaces of the outer plies are not covered with any materials. This product will be imported in widths of 3” to 7” and in lengths of 12” to 96”. The edges and ends may also be tongued and grooved.

The applicable subheading for the jatoba plywood flooring, as represented by both samples, with either tongued and grooved edges and ends or with square edges and ends, will be 4412.14.3160, Harmonized Tariff Schedule of the United States (HTSUS), 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: Other. The rate of duty will be 8 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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