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NY N018276




November 9, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4412.94.1040; 4412.94.3170; 4409.29.0500

Stephen J. Leahy, Esq.
Law Office of Stephen J. Leahy
175 Derby Street, Suite 9
Hingham, MA 02043

RE: The tariff classification of hardwood flooring from Canada

Dear Mr. Leahy:

In your letter dated October 4, 2007, on behalf of your client, Metropolitan Hardwood Floors Inc., you requested a tariff classification ruling.

Five representative samples of hardwood flooring were submitted to be classified. The samples will be returned to you as you requested.

Sample # 1 is a laminated wood board with tongued and grooved edges, measuring approximately 14 mm thick x 7-1/2” wide. It consists of three layers of wood laminated together so that the grains of the layers run at angles to each other. The face ply is composed of three strips of birch veneer, approximately 3 mm thick, placed edge-to-edge. The middle ply is composed of strips of lumber (species not stated), approximately 9 mm thick, placed edge-to-edge. The back ply is composed of a 2 mm thick veneer (species not stated). The face ply appears to be finished with a clear or transparent material.

Sample # 2 is a laminated wood board with tongued and grooved edges, measuring approximately 14 mm thick x 5-1/2” wide. It consists of three layers of wood laminated together so that the grains of the layers run at angles to each other. The face ply is composed of a 3 mm thick cherry veneer. The middle ply is composed of strips of lumber (species not stated), approximately 9 mm thick, placed edge-to-edge. The back ply is composed of a 2 mm thick veneer (species not stated). The face ply appears to be finished with a clear or transparent material.

Classification of goods in the Harmonized Tariff Schedule of the United States is governed by the General Rules of Interpretation (GRI’s). GRI 1 provides that classification shall first be determined according to the terms of the headings and any relative section or chapter notes.

The Explanatory Notes to the Harmonized Commodity Description and Coding System (ENs) provide a commentary on the scope of each heading. The ENs, although not legally binding, may be consulted when determining the classification of a product under a particular heading (T.D. 89-90, 54 Fed. Reg. 35127, August 23, 1989).

The ENs for heading 44.12 state, in pertinent part, as follows:

This heading covers:

Plywood consisting of three or more sheets of wood glued and pressed one on the other and generally disposed so that the grains of successive layers are at an angle; this gives the panels greater strength and by compensating shrinkage, reduces warping. Each component sheet is known as a “ply” and plywood is usually formed of an odd number of plies, the middle ply being called the “core”.

Blockboard, laminboard and battenboard, in which the core is thick and composed of blocks, laths or battens of wood glued together and surfaced with the outer plies. Panels of this kind are very rigid and strong and can be used without framing or backing.

The hardwood flooring represented by sample # 1 and sample # 2 meet the descriptions of plywood with a blockboard construction.

The applicable subheading for the blockboard plywood flooring, sample # 1, will be 4412.94.1040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Plywood, veneered panels and similar laminated wood: Other: 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 which does not obscure the grain, texture or markings of the face ply: With a face ply of birch (Betula spp.): Other (than certain dimensions): Other (than not surface covered). The general rate of duty will be free.

The applicable subheading for the blockboard plywood flooring, sample # 2, will be 4412.94.3170, HTSUS, which provides for: Plywood, veneered panels and similar laminated wood: Other: 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 which does not obscure the grain, texture or markings of the face ply: Other (than with a face ply of birch): Other (than with a face ply of certain enumerated species): Other (than not surface covered or certain dimensions). The general rate of duty will be 8 percent ad valorem.

Sample # 3 is a solid wood board with tongued and grooved edges and ends, measuring approximately 18 mm thick x 3-1/2” wide. It is composed of maple and it is stated to be surface finished.

Sample # 4 is a solid wood board with tongued and grooved edges and ends, measuring approximately 18 mm thick x 3-1.2” wide. It is composed of maple and it is not surface covered with any material.

Sample # 4 meets the description of products of heading 4409, HTSUS. It consists of continuously shaped wood, whether or not planed, sanded or end-jointed.

The applicable subheading for the unfinished solid wood flooring, sample # 4, will be 4409.29.0500, HTSUS, which provides for: Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed: Nonconiferous: Other (than of bamboo): Wood 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.

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/.

Your inquiry does not provide enough information for us to give a classification ruling on sample # 3. Your request for a ruling for this product should include a description of the surface finishing. Identify all of the materials used to finish the product. When this information is available, you may wish to consider resubmission of your ruling request. If you decide to resubmit your request, please include the sample and a copy of this letter.

Sample # 5 is a laminated wood board with tongued and grooved edges and ends, measuring approximately 14 mm thick x 3-1/2” wide. It consists of multiple plies of wood laminated together with a face ply of maple.

Your inquiry does not provide enough information for us to give a classification ruling for sample # 5. Your request for a ruling for this product should include a detailed description of its construction. State the total number of plies and the grain orientation of each ply. Identify the species of wood (by common and scientific names) of the back outer ply. Describe the surface treatment. Give a step-by-step description of the manufacturing of this product. At what point in the manufacturing process is the face/wear layer applied? Is the flooring panel produced in one pressing cycle? Describe and explain. When this information is available, you may wish to consider resubmission of your ruling request. If you decide to resubmit your request, please include the sample and a copy of this letter. Please submit separate requests for different flooring types.

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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