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NY N003260




December 4, 2006

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4412.14.3170

Ms. Linda S. Waits
Schenker Stinnes Logistics
7221 Investment Drive
N. Charleston, SC 29418

RE: The tariff classification of oak plywood flooring from China

Dear Ms. Waits:

In your letter dated November 7, 2006, on behalf of your client, Welco Lumber, you resubmitted your request for a tariff classification ruling.

The ruling was requested on oak plywood flooring, a representative sample of which was submitted. The sample consists of a laminated wood board measuring approximately 4-7/8” wide x 9/16” thick. It is composed of a 3 mm thick face layer of white oak and nine layers of 1.0 mm - 1.5 mm thick veneers of birch. The layers are laminated together so that their grains run at angles to each other. The edges and ends of the plywood flooring are tongued and grooved. The face ply is covered with a dark brown stain that does not obscure its grain.

You state that your client believes that the flooring should be classified in the subheading that provides for wood flooring under heading 4409 of the Harmonized Tariff Schedule. However, heading 4409 provides for wood (sawn timber) continuously shaped along any of its edges, ends or faces, whether or not planed sanded or end-jointed. Heading 4409 does not include laminated wood.

The applicable subheading for the oak plywood flooring (with a face ply of oak and a back ply of birch) will be 4412.14.3170, 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 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.

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).

Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Accordingly based on that recommendation, it is anticipated that your merchandise will be classified in 4412.32.31 under the 2007 Harmonized Tariff Schedule. Under the circumstances, this classification under the 2007 tariff is advisory only.

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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