The tariff classification of laminated plywood flooring from Finland

NY F88592 July 11, 2000 CLA-2-44:RR:NC:2:230 F88592 CATEGORY: Classification TARIFF NO.: 4412.13.5070; 4412.14.0560; 4412.14.3070; 4412.19.40; 4412.22.3070; 4412.29.1540; 4412.29.3570; 4412.99.4500 Mr. Sverrir Vilhelm Bernhoft Barr Ltd. House of Commerce, 10th floor Kringlan 7 103 Reykjavik Iceland RE: The tariff classification of laminated plywood flooring from Finland Dear Mr. Bernhoft: In your letter dated June 15, 2000 you requested a tariff classification ruling. The ruling was requested on laminated wood flooring produced by Karelia in Finland. A sample and a catalogue were submitted. The flooring consists of tongue and grooved 10mm, 14mm or 23mm thick boards made up of three layers of wood. The top layer is 2mm or 4mm thick and consists of a choice of various species of wood – oak, beech, maple, ash, birch, cherry, pine, merbau, iroko and doussie. The middle layer consists of 6mm, 8mm or 11mm thick spruce. The bottom layer consists of 2mm or 8mm thick spruce. The middle layer is cross glued so that the grain runs at an angle to the grain of the outer plies. The boards are surface finished with five coats of clear acrylic. Two forms of the top layer are described in the catalogue. One form, called “Karelia Full Plank”, consists of a single solid ply of wood. A slight variation of this form, called “Karelia Story”, has a chamfer machined along the tongued and grooved edges so that a V-groove is formed when two boards are assembled together. The other form of top layer, called “Karelia Three-Strip”, consists of three rows of solid wood strips placed side by side. This type is implied when no designation is noted. For example, the catalogue shows a three-strip version, referred to as “Cherry Natur” or “Cherry Exquisit” and a one-strip version, referred to as “Cherry Full Plank Natur”. For tariff purposes, classification of flooring depends first on the construction of the product. The construction of the laminated wood flooring in question is that of plywood. The one-strip flooring boards called “Full Plank” and “Story” are classifiable as plywood and similar laminated wood in heading 4412, Harmonized Tariff Schedule. The applicable subheadings will depend on the species of wood and the thickness of each ply. The applicable subheadings for the 10mm thick boards will be 4412.13.5070 through 4412.19.40, Harmonized Tariff Schedules of the United States Annotated (HTSUSA) which provide for plywood consisting solely of sheets of wood, each ply not exceeding 6mm in thickness. The applicable subheadings for the 14mm and 23mm thick boards will be 4412.22.3070 through 4412.99.4500, HTSUSA, which provide for other plywood and similar laminated wood. A list of the subheadings and rates of duty follows: 10mm thick merbau, iroko, doussie - 4412.13.5070 - 8 percent 10mm birch - 4412.14.0560 - Free 10mm oak, beech, ash maple, cherry - 4412.14.3070 - 8 percent 10mm pine - 4412.19.40* - 8 percent 14mm, 23mm thick merbau, iroko, doussie - 4412.22.3070 - 8 percent 14mm, 23mm birch - 4412.29.1540 - Free 14mm, 23mm oak, beech ash, maple, cherry- 4412.29.3570 - 8 percent 14mm, 23 mm pine - 4412.99.4500 - 8 percent * stat suffix depends on the particular species of pine We are unable to issue a ruling for the “Three-Strip Karelia” flooring boards, because an issue involving the classification of this type of product is currently pending before the United States Court of International Trade. In accordance with Section 177.7(b) of the Customs Regulations (19 C.F.R. 177.7(b)), a ruling cannot be issued at this time. You may wish to resubmit your request for a ruling for this product at a later date. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service. 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 212-637-7009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division