The tariff classification of a two-ply oak flooring panel from Indonesia

NY L84771 June 10, 2005 CLA-2-44:RR:NC:2:230 L84771 CATEGORY: Classification TARIFF NO.: 4412.29.5600 Mr. Todd Morrissette PanTim Wood Products, Inc. P.O. Box 10869 Portland, ME 04104 RE: The tariff classification of a two-ply oak flooring panel from Indonesia Dear Mr. Morrissette: In your letter dated May 10, 2005 you requested a tariff classification ruling. The ruling was requested on a two-ply hardwood flooring panel. A sample of the product, cut in half, was submitted. The sample is a laminated flooring strip with tongued and grooved edges and ends, measuring 10 mm x 75 mm x 488 mm. It consists of a top layer of 3.8 mm thick white oak and a bottom layer of Albizia falcataria. The top layer may also consist of red oak. The layers are laminated together at an angle. The top surface is finished with five coats of clear UV cured acrylic polyurethane. The applicable subheading for the two-ply red oak or white oak flooring panel described above will be 4412.29.5600, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for plywood, veneered panels and similar laminated wood; other, with at least one outer ply of nonconiferous wood; other; other (than plywood). The rate of duty will be free. 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 U.S. Customs and Border Protection (CBP) 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 CBP. 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, National Commodity Specialist Division