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NY N005765




February 23, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4409.29.0500; 4412.31.2520; 4412.31.5160

Mr. Steven B. Zisser
Zisser Group
2297 Niels Bohr Court, #114
San Diego, CA 92154

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of solid wood and engineered wood flooring from Mexico; Article 509

Dear Mr. Zisser:

In your letter dated January 19, 2007, on behalf of your client, Galleher Inc., you requested a ruling on the status of wood flooring from Mexico under the NAFTA.

The merchandise being imported from Mexico is solid wood flooring and engineered plywood flooring manufactured in Taiwan. The flooring is exported from Taiwan to Mexico for additional finishing and then imported to the United States. Representative samples of the two types of flooring were submitted with your previous ruling request for this merchandise.

The processing done in Mexico consists of scraping the top of the flooring boards with a scraper blade to lift the grain of the wood. The surface is then cleaned and sanded. The flooring will be finished with lacquer in a subsequent process in the United States after importation.

The solid wood flooring is a rectangular wood board measuring approximately 4” wide x ¾” thick. The edges and ends of the board are tongued and grooved. Additionally, the board has three grooves running lengthwise down the bottom surface. The top surface is sanded and not coated. The solid wood flooring consists of one of the following species of wood: walnut, maple, hickory, white oak, red oak or American cherry.

The applicable tariff provision for the solid wood flooring, scraped and sanded but not otherwise finished, of the various species of wood listed above, will be 4409.29.0500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for nonconiferous wood (other than bamboo) continuously shaped along any of its ends, whether or not also continuously shaped along any of its edges or faces, all the foregoing whether or not planed, sanded or end-jointed. The general rate of duty will be 3.2 percent ad valorem.

The engineered wood flooring is a laminated wood board composed of seven layers of veneers. The face ply is 2 mm thick and consists of one of the following species of wood: walnut, maple, hickory, white oak, red oak or American cherry. The back ply is a 1 mm thick yellow meranti. The veneer layers are laminated together so that the grains of the layers are arranged at an angle to each other. The laminated board measures approximately 5” wide x ½” thick. The edges and ends of the board are tongued and grooved. The surface is sanded but not covered.

The applicable tariff provision for the engineered plywood flooring, described above, with a face ply of walnut, will be 4412.31.2520, HTSUS, which provides for: Plywood, veneered panels and similar laminated wood: Other plywood, consisting solely of sheets of wood (other than bamboo), 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: With a face ply of walnut. The general rate of duty will be 8 percent ad valorem.

The applicable tariff provision for the engineered plywood flooring, described above, with a face ply of maple, hickory, white oak, red oak or American cherry, will be 4412.31.5160, HTSUS, which provides for: Plywood, veneered panels and similar laminated wood: Other plywood, consisting solely of sheets of wood (other than bamboo), 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: Other (than with a face ply of birch, Spanish cedar or walnut): Other (than with at least one outer ply of certain enumerated tropical woods): Other (than with a face ply of sen): Other (than panels of certain dimensions): Other: Not surface covered. The general 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/.

General Note 12(b), HTSUS, sets forth the criteria for determining whether a good is originating under the NAFTA. General Note 12(b), HTSUS, (19 U.S.C. § 1202) states, in pertinent part, that

For the purposes of this note, goods imported into the customs territory of the United States are eligible for the tariff treatment and quantitative limitations set forth in the tariff schedule as "goods originating in the territory of a NAFTA party" only if--

(i) they are goods wholly obtained or produced entirely in the territory of Canada, Mexico and/or the United States; or

(ii) they have been transformed in the territory of Canada, Mexico and/or the United States so that--

(A) except as provided in subdivision (f) of this note, each of the non-originating materials used in the production of such goods undergoes a change in tariff classification described in subdivisions (r), (s) and (t) of this note or the rules set forth therein, or

(B) the goods otherwise satisfy the applicable requirements of subdivisions (r), (s) and (t) where no change in tariff classification is required, and the goods satisfy all other requirements of this note; . . .

Based on the facts provided, the goods described above do not qualify for NAFTA preferential treatment, because none of the above requirements are met. The solid wood flooring and the engineered wood flooring, manufactured in Taiwan, are not transformed by the processing done in Mexico so as to undergo the required change in heading classification.

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 181.100(a)(2). 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 Customs and you should resubmit for a new ruling in accordance with 19 CFR 181.93. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

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.

Should you wish to request an administrative review of this ruling, submit a copy of this ruling and all relevant facts and arguments within 30 days of the date of this letter, to the Director, Commercial Rulings Division, Headquarters, U.S. Customs and Border Protection, 1300 Pennsylvania Ave. N.W., (Mint Annex), Washington, D.C. 20229.

Sincerely,

Robert B. Swierupski
Director,

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