The tariff classification of red oak and Santos mahogany plywood flooring from Canada

N057178 May 8, 2009 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.32.3125 Mr. John Mulvihill UPS Supply Chain Solutions One UPS Way Champlain, NY 12919 RE: The tariff classification of red oak and Santos mahogany plywood flooring from Canada Dear Mr. Mulvihill: In your letter dated April 1, 2009, on behalf of your client, Preverco Hardwood Flooring, you requested a tariff classification ruling. Representative samples of two products were submitted to be classified. The samples will be returned to you as you requested. The “Engenius Series Hardwood Flooring (T & G) in Red Oak” is a multilayer wood flooring measuring 12 mm thick x 5-1/8” wide. It is composed of eight plies of wood laminated together so that the grains of the plies run at angles to each other. The face ply consists of a 3 mm thick veneer of red oak (Quercus rubra). The remaining plies consist of veneers of Baltic birch, each approximately 1 mm to 1.5 mm thick. The edges of the representative sample flooring are tongued and grooved. The surface of the face ply has been coated with a transparent aluminum oxide reinforced UV cured polyurethane. The bottom ply has been scored across the width. The “Preloc Series Hardwood Flooring (Self-locking) in Cabreuva” is a multilayer wood flooring measuring 12 mm thick x 5-1/8” wide. It is composed of eight plies of wood laminated together so that the grains of the plies run at angles to each other. The face ply consists of a 3 mm thick veneer of Cabreuva or Santos Mahogany (Myroxylon peruiferum). The remaining plies consist of veneers of Baltic birch, each approximately 1 mm to 1.5 mm thick. The edges and one end of the representative sample have been tongued and grooved with an interlocking profile. The surface of the face ply has been coated with a transparent aluminum oxide reinforced UV cured polyurethane. The applicable subheading for the red oak plywood flooring and the Santos mahogany plywood flooring, described above, will be 4412.32.3125, 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 (other than a tropical wood specified in subheading note 1 of chapter 44): 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 certain enumerated species): Wood flooring. The general 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/. The multilayer wood flooring, which is tongued and grooved with an interlocking profile, 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, 799 9th Street N.W. – 7th Floor, Washington, DC 20229-1177. 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