The tariff classification of engineered hardwood flooring from Malaysia

N007691 April 2, 2007 CLA-2-44:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.94.3170 Ms. Pat Danilczyk USG Logistics Inc. Cargo Building 67 JFK International Airport Jamaica, NY 11430 RE: The tariff classification of engineered hardwood flooring from Malaysia Dear Ms. Danilczyk: In your letter dated February 23, 2007, on behalf of the importer, Eastside Flooring Ltd., you requested a tariff classification ruling. The ruling was requested on three species of engineered hardwood flooring. Representative samples of two of the species were submitted. The flooring consists of three laminated layers of wood. The face layer is a 3 mm thick ply of the one of the following species of wood: Jatoba (Hymenaea courbaril), Red Oak (Quercus rubra), or Santos Mahogany (Myroxylon balsamum). The middle layer consists of 9 mm thick strips or blocks of lumber placed edge-to-edge. The bottom layer consists of a 2 mm thick wood veneer. The layers are laminated together so that the grains of the layers run at angles to each other. The laminated flooring measures 3” wide x 9/16” thick. The edges of the flooring are tongued and grooved and the top surface is coated with a clear scratch resistant material. The applicable subheading for the three species of laminated flooring described above will be 4412.94.3170, Harmonized Tariff Schedule of the United States (HTSUS), which provides for plywood, veneered panels and similar laminated wood: other: blockboard, laminboard and battenboard: with at least one outer ply of nonconiferous wood: plywood: not surface covered, or surface covered with a clear or transparent material: other. 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, National Commodity Specialist Division