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NY N005740





February 22, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4418.90.4690; 4418.72.9000; 4412. 94.3170

Mr. Winston Zheng
Eastern Flooring, Inc.
11512 K-Tel Drive
Minnetonka, MN 55343

RE: The tariff classification of prefinished solid wood flooring and engineered wood flooring from China and Indonesia

Dear Mr. Zheng:

In your letter dated January 19, 2007 you requested a tariff classification ruling.

The ruling was requested on five kinds of “Elegance Plyquet” and “Teka” brand wood flooring. Representative samples and product brochures were submitted.

The “Elegance Plyquet Solid Hardwood Flooring” from China consists of a solid wood board measuring 3” wide x ¾” thick x random lengths. It is tongued and grooved along the edges and ends and has two grooves running lengthwise down the bottom surface. The top surface is finished with a UV cured polyurethane and aluminum oxide anti-scratch coating. The species of wood of the sample submitted is Santos Mahogany.

The applicable subheading for the prefinished “Elegance Plyquet Solid Hardwood Flooring,” described above, will be 4418.90.4690, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other builders’ joinery and carpentry of wood. The rate of duty will be 3.2 percent ad valorem.

The “Elegance Plyquet Multi-Ply Engineered Wood Flooring” from China is a laminated wood board composed of multiple veneer layers with a 4 mm thick face layer. The sample has a top layer of Brazilian Maple and seven layers of veneers, each approximately 1 mm to 2 mm thick. The layers are laminated together so that the grains of the layers run at an angle to each other. The laminated board measures 3” wide x 5/8” thick x random lengths. The edges and ends of the board are tongued and grooved. The top surface is finished with a polyurethane and aluminum oxide coating. The bottom surface is grooved across the width at three-inch intervals.

The “Elegance Plyquet Three-Strip Engineered Wood Flooring” from China is a three-ply laminated wood board with a 4 mm thick face layer. The top layer consists of three (each approximately 4 mm thick x 2-1/2” wide) strips of veneers arranged side by side. The species of the face layer of the sample submitted is beech. The middle layer consists of multiple 8 mm thick poplar lumber strips placed edge-to-edge. The bottom layer is a 2 mm thick poplar veneer. The layers are laminated together so that the grains of the layers run at an angle to each other. The laminated board measures 7-11/16” wide x 9/16” thick x 86-5/8” long. The edges and ends of the board are tongued and grooved. The top surface is finished with a UV cured polyurethane coating.

The applicable subheading for the “Elegance Plyquet Multi-Ply Engineered Wood Flooring” and the “Elegance Plyquet Three-Strip Engineered Wood Flooring,” described above, will be 4418.72.9000, HTSUS, which provides for builders’ joinery and carpentry of wood, other multilayer assembled floor panels, other. The rate of duty will be 8 percent ad valorem

The “Teka Deck Engineered Hardwood Flooring” from Indonesia is a three-ply laminated wood board with a 3 mm face layer. The species of the face ply of the sample submitted is Brazilian Cherry. The middle layer consists of multiple 9 mm thick strips of lumber placed edge-to-edge. The bottom layer is a 2 mm thick tropical wood veneer. The layers are laminated together so the grains of the layers run at an angle to each other. The laminated board measures 5” wide x 9/16” thick x 45” or 86.6” long. The edges and ends are tongued and grooved, and the top surface is finished with a “ceramic” transparent coating.

The “Teka Twin V-Groove Engineered Hardwood Flooring” from Indonesia is a three-ply laminated wood board with a 3 mm face layer. The face layer consists of two 3 mm thick strips of veneer placed side-by-side with a slight bevel between them forming a shallow narrow groove. The species of the face ply of the sample submitted is Brazilian Cherry. The core consists of multiple strips of 9 mm thick lumber placed edge-to-edge. The bottom layer is a 2 mm thick veneer. The layers are laminated together so that the grains of the layers run at an angle to each other. The edges and ends of the board are tongued and grooved. The surface is finished with a clear UV cured acrylic lacquer.

The applicable subheading for the “Teka Deck Engineered Hardwood Flooring” and the “Teka Twin V-Groove Engineered Hardwood Flooring,” described above, will be 4412.94.3170, HTSUS, which provides for: Plywood, veneered panels and similar laminated wood: Other (than of bamboo or plywood consisting solely of sheets of wood, each ply not exceeding 6 mm in thickness): Blockboard, laminboard and battenboard: With at least one outer ply of nonconiferous wood: Plywood: Not surface covered, or surface covered with a clear or transparent material: Other (than with a face ply of birch): 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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