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NY N023242





March 13, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4412.32.3170

Ms. Tracy McCrorey
Kuehne & Nagel
3125-I Horseshoe Ln
Charlotte, NC 28208

RE: The tariff classification of laminated wood flooring from Indonesia

Dear Ms. McCrorey:

In your letter, on behalf of Casa Bella Flooring, which was received in our office on February 13, 2008 along with representative samples, you requested a tariff classification ruling.

The ruling was requested on four laminated wood flooring products. The first product, the “Teka Royal 1 Strip,” is a six layer wood board measuring 14 mm x 127 mm x 2200 mm. It consists of six layers of veneer laminated together so that the grains of the layers run at angles to each other. The face ply is a 3.0 mm thick white oak veneer. The back ply is a 2.5 mm thick layer of glued strips of white oak. The interior plies have maximum thicknesses of 2.2 mm each. The edges and ends of the laminated board are tongued and grooved. The surface is finished with a UV cured lacquer and an optional stain.

The second product, the “Teka Easy Loc,” is a three layer wood board measuring 14 mm x 127 mm x 1085 mm. The face ply is a 2.5 mm thick veneer of red oak. The core consists of unidirectional laminated veneers, each with a maximum thickness of 2.2 mm (described as “vertical veneer composite” on the technical data sheet). The veneers in the core have a vertical orientation in relation to the top and bottom layers. The grain of the core veneers is at a right angle to the grain of the face and back plies. The back ply is a 1.5 mm thick veneer of Albaccia falcatta. The edges and ends are profiled with an interlocking tongue and groove. The face ply is stained and finished with a UV cured lacquer.

The third product, the “Teka Antique Loc,” is a three layer wood board measuring 14 mm x 155 mm x 2200 mm. The face ply is a 2.5 mm thick veneer of white oak. The core consists of unidirectional laminated veneers, each with a maximum thickness of 2.2 mm, arranged at a right angle to the top and bottom layers. The back ply is a 1.5 mm thick veneer of Albaccia falcatta. The edges and ends of the board are profiled with an interlocking tongue and groove. The face ply is stained, distressed and finished with UV oil.

The fourth product, the “Teka Line,” is described on the technical data sheet as a three layer wood board measuring 14 mm x 180 mm x 2195 mm.

The applicable subheading for the products 1 (Teka Royal 1 Strip), 2 (Teka Easy Loc) and 3 (Teka Antique) will be 4412.32.3170, 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, 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 an enumerated species): Other (than not surface covered). 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/.

Articles classifiable under subheading 4412.32.3170, 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".

Your inquiry does not provide enough information to give a classification ruling for product 4, the “Teka Line” flooring. The sample submitted does not conform to the description on the technical data sheet. It consists partly of three layers and partly of five layers. Your request for a ruling for this product should verify the composition of the product to be imported. If the product is, in fact, designed to be composed of a combination of constructions, please describe the construction of a full board in detail. State what percentage of the product will be composed of each type of construction. The sample in question is being returned to you. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request for the “Teka Line” flooring, please include a copy of this letter, the appropriate sample and all applicable information for the product.

The “Teka Easy Loc” and the “Teka Antique Loc” flooring may be subject to an ITC exclusion order dealing with certain laminated floor panels (ITC Investigation No. 337-TA-545). The determination of whether your flooring panels are subject to the ITC Exclusion Order will be made independently of the tariff classification ruling. For further information on admissibility please contact your local Customs office prior to importation of the goods. If you require a written ruling on whether the exclusion order applies to your flooring panels, you should submit a ruling request with a sample of the flooring panels to the following office: U.S. Customs and Border Protection, IPR & Restricted Merchandise Branch, Regulations and Rulings, 3rd Floor, Ronald Reagan Building, 1300 Pennsylvania Avenue, NW, Washington, DC 20229.

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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