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NY N016844




October 4, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4412.31.2520; 4412.31.4070

Mr. Melvin D. Burkhardt
Mullican Flooring
4300 Clifton Ln.
McKinney, TX 75070

RE: The tariff classification of plywood flooring with various face plies and meranti backs from Indonesia

Dear Mr. Burkhardt:

In your letter dated September 10, 2007 you requested a tariff classification ruling.

The ruling was requested on prefinished plywood flooring with various face plies and meranti backs. The flooring consists of 5 or 7 plies of wood veneers laminated together so that the grains of the plies run at angles to each other. The edges and ends of the flooring are tongued and grooved. The face ply consists of a 0.8 mm, 2 mm or 3 mm thick veneer of either red oak, white oak, cherry, pecan, hickory, merbau or walnut. The back ply consists of a 0.8 mm to 2.1 mm thick veneer of either Dark Red Meranti (Shorea paciflora) or Light Red Meranti (Shorea Parviflora). The middle plies consist of three or five 0.8 mm to 2.1 mm thick veneers of meranti. The flooring will be imported in overall thicknesses of 8 mm, 10 mm, 12.7 mm or 14 mm, in widths of 77 mm (3”) or 127 mm (5”) and in random lengths ranging from 300 mm to 1800 mm.

The applicable subheading for the plywood flooring with a face ply of walnut, described above, will be 4412.31.2520, Harmonized Tariff Schedule of the United States (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 surfaces 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 face ply of walnut (Juglans spp.). The duty rate will be 8 percent ad valorem.

The applicable subheading for the plywood flooring with a face ply of red oak, white oak, cherry, pecan, hickory or merbau, described above, will be 4412.31.4070, 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, 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 birch, Spanish cedar or walnut): With at least one outer ply of the following tropical woods: Dark Red Meranti, Light Red Meranti, White Lauan, Sipo, . . .: Other (than with a face ply of mahogany): Other (than panels of certain specified dimensions): Other (than not surface covered). 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 subheadings 4412.31.2520 and 4412.31.4070, 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".

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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