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NY R04680




September 13, 2006

CLA-2-44:RR:E:NC:2:230 R04680

CATEGORY: CLASSIFICATION

TARIFF NO.: 4412.13.2520; 4412.13.4070

Mr. Melvin D. Burkhardt
Mullican Flooring
P.O. Box 3549
Johnson City, TN 37604

RE: The tariff classification of plywood flooring from Indonesia

Dear Mr. Burkhardt:

In your letter dated August 20, 2006 you requested a tariff classification ruling.

The ruling was requested on prefinished engineered wood flooring. The flooring is composed of five or seven plies of wood that are laminated together in a plywood construction (the grains of the plies run at angles to each other). The face ply consists of a 0.8 mm thick, 2 mm thick or 3 mm thick veneer of one of the following species of wood: red oak, white oak, cherry, pecan, hickory or walnut. The back ply consists of a 0.8 mm to 2.2 mm thick veneer of either dark red meranti (Shorea pauciflora) or light red meranti (Shorea parvifolia). The middle plies consist of 0.8 mm to 2.2 mm thick veneers of mixed meranti species.

The plywood flooring will be imported in thicknesses of 8 mm (5/16”), 10 mm (3/8”), 12.7 mm (1/2”) or 14 mm (9/16”), in widths of 3” or 5” and in random lengths from 1’ to 6’. The flooring is tongued and grooved on the edges and ends. The surface of the face ply is finished with a clear coat of urethane and may be natural or stained.

The applicable subheading for the plywood flooring described above with one outer ply of dark red meranti or light red meranti and a face ply of walnut will be 4412.13.2520, 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: With at least one outer ply of tropical wood specified in subheading note 1 to this chapter: 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 Spanish cedar (Cedrela spp.) or walnut (Juglans spp.): With a face ply of walnut (Juglans spp.). The duty rate will be 8 percent ad valorem.

The applicable subheading for the plywood flooring described above with one outer ply of dark red meranti or light red meranti and a face ply of red oak, white oak, cherry, pecan or hickory will be 4412.13.4070, 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: With at least one outer ply of tropical wood specified in subheading note 1 to this chapter: 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: With at least one outer ply of the following tropical woods: Dark Red Meranti, Light Red Meranti, White Lauan, Sipo, Limba, Okoume, Obeche, Acajou d’Afrique, Sapelli, Virola, Mahogany, Palissandre de Para, Palissandre de Rio or Palissandre de Rose: Other (than mahogany): Other: Other. The duty rate 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/.

Articles classifiable under subheading 4412.13.4070, HTSUS, which are products of Indonesia may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

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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