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NY N004630




January 17, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4412.29.5600; 4412.14.3170

Mr. Alex Kogan
AKPE Architectural Services, Inc.
310 Northern Blvd.
Great Neck, NY 11021

RE: The tariff classification of bamboo flooring and oak plywood flooring from China

Dear Mr. Kogan:

In your letter dated December 13, 2006 you requested a tariff classification ruling.

The ruling was requested on three types of wood flooring, namely: bamboo, engineered oak and laminate flooring. Representative samples were submitted.

The bamboo flooring consists of three layers of edge-glued strips of bamboo. Each strip and layer is approximately 5 mm thick. The layers are laminated together so that the grains of all the layers run in the same direction. The edges and ends of the laminated flooring are tongued and grooved. The bamboo flooring will be imported in dimensions of 960 x 96 x 15 mm.

The applicable subheading for the bamboo flooring described above will be 4412.29.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Plywood, veneered panels and similar laminated wood: Other, with at least one outer ply of nonconiferous wood: Other: Other (than plywood). The rate of duty will be free.

The engineered oak flooring consists of nine layers of veneers laminated together so that the grains of the layers run at angles to each other. The face ply is a 3 mm thick oak veneer, prefinished with a clear material. The rest of the plies are 1 mm to 2 mm thick. The back ply is stated to be birch or lauan. The engineered oak flooring will be imported with tongued and grooved edges and in dimensions of 910 x 90 x 14.5 mm.

The applicable subheading for the engineered oak flooring, described above, with a back ply of birch, will be 4412.14.3170, 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: Other (than with a face ply of certain designated species). The rate of duty will be 8 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the engineered oak flooring with a back ply of lauan. Your request for a classification ruling for this flooring should include the full common and botanical name of the specific type of lauan. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include a copy of this letter.

The laminate flooring consists of a high density fiberboard (HDF) face covered with a resin impregnated decorative paper and backed with a layer of PU foam. The density of the HDF is stated to be 0.860 grams per cubic centimeter. The laminate flooring will be imported in dimensions of 1212 x 193 x 10 mm and with tongued and grooved edges and ends.

Litigation involving the classification of this type of merchandise is currently pending before the United States Court of International Trade, (Witex U.S.A. v. United States, Court No. 98-02-00360). Thus, in accordance with Section 177.7(b) of the Customs Regulations [19 C.F.R. 177.7(b)], a ruling cannot be issued for the laminate flooring at this time. When all litigation has been concluded on the case referenced above, you may resubmit your request for a ruling.

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 in the process of being amended to reflect changes recommended by the World Customs Organization. The amendments are expected to affect the classification of your merchandise. On January 4, 2007, Presidential Proclamation 8097 containing these changes was published in the Federal Register. See 72 FR 453, Volume 72, No. 2. The proclaimed changes are effective for goods entered or withdrawn from warehouse for consumption on or after February 3, 2007. Once those changes are in effect, it is anticipated that the bamboo flooring described above will be classified in 4412.10.0000, HTSUS, and that the oak engineered flooring with a back ply of birch, described above, will be classified in 4412.32.3170, HTSUS.

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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