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NY N018579




November 15, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4412.99.5100

Mr. Todd Morrissette
PanTim Wood Products Inc.
P.O. Box 10869
Portland, ME 04104

RE: The tariff classification of engineered hardwood flooring with a middle layer of fiberboard from Indonesia

Dear Mr. Morrissette:

In your letter dated October 10, 2007 you requested a tariff classification ruling on engineered hardwood flooring.

A representative sample of the flooring was submitted. The sample is a five ply laminated wood board with tongued and grooved edges and ends, measuring approximately 5” wide x 3/8” thick. It is composed of a 1 mm thick face layer of red oak veneer, a 1.8 mm thick second layer of Albizia falcataria veneer, a 2.4 mm thick middle layer of high density fiberboard, a 2.4 mm thick fourth layer of Albizia falcataria veneer and a 1.9 mm thick back layer of Albizia falcataria veneer. The face layer may also be of white oak, cherry or maple species. The surface of the face layer is finished with six coats of UV cured urethane. The flooring will be imported in the following dimensions: 9.5 mm thick x 75 mm, 90 mm, 100 mm or 127 mm wide x random lengths.

The applicable subheading for the engineered flooring ,described above with a middle layer of fiberboard will be 4412.99.5100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Plywood, veneered panels and similar laminated wood: Other (than plywood consisting solely of sheets of wood under 6 mm in thickness): Other (than blockboard, laminboard and battenboard): With at least one outer ply of nonconiferous wood: Other (than with at least one layer of particle board): Other (than plywood). 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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