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NY N014319





August 16, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4412.99.5100; 4412.32.3170; 4412.32.0560

Ms. Dora Liu
Color Stone International, Inc.
5475 Tulane Drive
Atlanta, GA 30336

RE: The tariff classification of flooring composed of two layers of wood and of flooring composed of plywood from China

Dear Ms. Liu:

In your letter dated July 11, 2007 you requested a tariff classification ruling.

The ruling was requested on five engineered wood flooring products. Representative samples were submitted.

Sample # 1, referred to as “engineered solid oak wood flooring” consists of two layers of wood with an aluminum foil backing. The product is not a “solid oak wood flooring.” The top ply consists of a 0.6 m thick veneer of white oak. The second layer consists of an 18 mm thick Chinese poplar lumber. The laminated flooring measures approximately 3-1/2” wide x ¾” thick. The edges are tongued and grooved. The surface is stained and coated with polyurethane. This product and all of the following products may be imported in various color stains, finishes, grades and dimensions.

Sample # 2, referred to as “engineered solid Brazilian cherry wood flooring” (not a solid wood), consists of two layers of wood with an aluminum foil backing. The top ply is a 2 mm thick Brazilian cherry veneer. The second layer is a 15 mm thick hardwood lumber, finger-jointed and/or glued together. The laminated flooring measures approximately 5” wide x ¾” thick. The edges and ends are tongued and grooved. The surface is stained with a “mahogany” color and coated with polyurethane.

Sample # 3, referred to as “engineered oak wood flooring” consists of multiple plies of wood veneer, laminated together so that the grains of the plies run at an angle to each other. This construction meets the description of plywood. The face ply is a 0.6 mm thick white oak. The remaining plies are Chinese poplar veneers, approximately 1.5 mm thick. The laminated plywood flooring panel measures approximately 3” wide x 3/8” thick. It is tongued and grooved on the edges. The top surface is stained with a transparent color and coated with polyurethane.

Sample # 4, referred as “engineered Brazilian cherry wood flooring,” consists of multiple plies of wood veneer, laminated together so that the grains of the plies run at an angle to each other. This construction meets the description of plywood. The face ply is a 0.6 mm thick Brazilian cherry. The remaining plies are Chinese poplar veneers, each approximately 1 mm to 2 mm thick. The laminated plywood flooring panel measures approximately 3” wide x 3/8” thick. It is tongued and grooved on the edges and ends. The top surface is stained with a transparent color and coated with polyurethane.

Sample # 5, referred to as “engineered birch wood flooring,” consists of multiple plies of wood veneer, laminated together so that the grains of the plies run at an angle to each other. This construction meets the description of plywood. The face ply is a 0.6 mm thick birch, which is finished with a transparent color stain and polyurethane. The remaining plies are Chinese poplar veneers, each approximately 1 mm to 2 mm thick. The bottom surface is embossed with the name of a company, “Ointon Hardwood”. The laminated plywood flooring panel measures approximately 3-5/8” wide x 3/8” thick. It is tongued and grooved on the edges and ends.

You requested that these products be classified in subheading 4409.29.2560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other nonconiferous wood flooring within the terms of heading 4409. However, heading 4409 provides only for wood, continuously shaped along any of its edges, ends or faces, whether or not planed, sanded or finger-jointed. Wood which has been laminated together is excluded from classification within heading 4409.

The applicable subheading for sample # 1, the “engineered solid oak wood flooring,” and sample # 2, the “engineered solid Brazilian cherry wood flooring”, composed of two layers of wood, described above, will be 4412.99.5100, HTSUS, which provides for: plywood, veneered, panels and similar laminated wood: other, with at least one outer ply of nonconiferous wood: other (than plywood). The rate of duty will be free.

The applicable subheading for sample # 3, the “engineered oak wood flooring,” and sample # 4, the “engineered Brazilian cherry wood flooring,” described above, will be 4412.32.3170, HTSUS, which provides for: plywood, veneered panels and similar laminated wood: other 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 (than with a face ply of certain enumerated species). The rate of duty will be 8 percent ad valorem.

The applicable subheading for sample # 5, the “engineered birch wood flooring,” described above, will be 4412.32.0560, HTSUS, which provides for: plywood, veneered panels and similar laminated wood: other 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: with a face ply of birch (Betula spp.). The rate of duty will be free.

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/.

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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