The tariff classification of birch plywood flooring panels from China

N088038 March 30, 2010 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.31.0560; 4412.32.0560 Mr. Donald S. Simpson Barthco 5101 South Broad Street Philadelphia, PA 19112 RE: The tariff classification of birch plywood flooring panels from China Dear Mr. Simpson: In your letter dated October 21, 2009 you requested a tariff classification ruling on behalf of your client Brandywine International Hardwood, LLC. The ruling was returned to you for additional information which was resubmitted to this office on December 15, 2009. A letter notifying you that the ruling would be delayed pending laboratory analysis was sent on January 6, 2010. The ruling was requested on birch plywood flooring panels identified as “kahlua” (SKU # LKAHBR5HS), “sangria” (SKU # LSANBR5HS), and “bulterrum” (SKU # LBRMBR5HS). Representative samples were submitted for our review. The plywood flooring panels measure approximately 12 mm thick x 127 mm wide x 300-1220 in length with an average length of 700 mm. According to the submitted samples, the birch plywood flooring is composed of seven veneer plies (all under 6 mm thick) laminated together so that the grains of the layers run at angles to each other. The outer surfaces of the panel are sanded and the edges are tongue and grooved with an interlocking profile. The top layer (the face ply) consists of a 2 mm thick birch veneer (Betula spp) which has been surface finished with a scratch-resistant clear coating. The face ply is ABC grade (No.1 common). You stated in your letter that the back ply on all styles of the birch plywood flooring panels submitted consists of eucalyptus, and is a BC grade (No.2 common).   Samples of the birch plywood flooring were submitted to the Customs and Border Protection Laboratories and Scientific Services for an analysis. The Customs lab determined that the species used for the face ply on all styles of the flooring panels consisted of birch (Betula spp). The birch plywood flooring panels identified as “bulterrum” was determined to have a back veneer species of eucalyptus. The birch plywood flooring panels identified as “kahlua” was determined to have a back veneer species of red meranti. The birch plywood flooring panels identified as “sanigria” was determined to have a back veneer species of either Licania or Parinari. The applicable subheading for the birch plywood flooring panels identified as “kahlua” will be 4412.31.0560, 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: With at least one outer ply of tropical wood specified in subheading note 1 to this chapter: 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: With a face ply of birch (Betula spp) :Other: Other. The rate of duty will be free. The applicable subheading for the birch plywood flooring panels identified as “bulterrum”,and “sangria” will be 4412.32.0560, 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: 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: With a face ply of birch (Betula spp.): Other: Other. The rate of duty will be free. The laminated wood flooring in question, 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 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