The tariff classification of multilayer wood flooring from Paraguay

N035735 September 10, 2008 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4418.72.9500 Ms. Barbara Morris John A. Steer Co. 400 N Center Dr., Suite 111 Norfolk, VA 23502 RE: The tariff classification of multilayer wood flooring from Paraguay Dear Ms. Morris: In your letter dated August 12, 2008, on behalf of the importer, DLH Nordisk Inc., you requested a tariff classification ruling. The ruling was requested on various species of engineered plywood flooring. A representative sample was submitted, which will be returned to you as you requested. The flooring is a laminated wood board with tongued and grooved edges and ends, measuring approximately 20 mm in thickness and 135 mm in width. It is composed of ten plies of wood veneers. The face ply is of one of the following species: Morado (Machaerium scieroxylum), Curupau (Anadenanthera colubrina), Sirari (Peltogyne heterophylla), Tarara Amarilla (Centrolobium microchaetta), Ybyraro (Pterogyne nitens), Incienso Colorado (Myroxylon peruiferum), Lapacho/Tajibo (Tabebuia longiflora). The face ply is laminated to a nine-ply plywood composed of Copaiba (Copaifera spp.) veneers. The submitted information states that the face ply is 5 mm thick. However, according to the sample submitted, we find that the face ply is 4 mm thick. Classification of goods in the Harmonized Tariff Schedule of the United States is governed by the General Rules of Interpretation (GRI’s). GRI 1 provides that classification shall first 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 of the Harmonized Tariff Schedule of the United States (HTSUS) states that multi-layer assembled flooring panels having a face ply 4 mm or more in thickness are to be included in heading 4418. The applicable subheading for the engineered plywood flooring, of the various species described above, having a face ply 4 mm in thickness, will be 4418.72.9500, HTSUS, which provides for Builders’ joinery and carpentry of wood, …: Assembled flooring panels: Other, multilayer: Other (than having a face ply more than 6 mm in thickness): Other (than of unidirectional bamboo). 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 4418.72.9500, HTSUS, which are products of Paraguay 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”. 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