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NY N020480




December 21, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4418.72.9000

Mr. John Sharko
John LG Sharko CHB
10813 NW 30th St., Suite 107
Miami, FL 33172

RE: The tariff classification of plywood flooring from China

Dear Mr. Sharko:

In your letter dated December 4, 2007, on behalf of your client, Adagio Inc., you requested a tariff classification ruling.

The ruling was requested on pre-finished plywood flooring strips. Each strip measures 10 mm thick x 122 mm wide x 300 mm to 1200 mm long. The face ply is stated to be 4 mm thick and may consist of oak, bamboo or lapacho (Ipé) veneer.

Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUS) is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes.

Additional U.S. Note 4 (b) of Chapter 44, HTSUS, states that multilayer assembled flooring panels having a face ply 4 mm or more in thickness are included in heading 4418.

The applicable subheading for the plywood flooring with a 4 mm thick face ply, described above, will be 4418.72.9000, HTSUS, which provides for builders’ joinery and carpentry of wood: other multilayer assembled flooring panels. The 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/.

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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