The tariff classification of plywood flooring panels with a face ply of oak from China

N151055 March 16, 2011 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.32.3125; 4412.32.5600 Ms. Elizabeth Weinzierl-Gutmann Savino Del Bene 149-10 183rd Street Jamaica, NY 11413 RE: The tariff classification of plywood flooring panels with a face ply of oak from China Dear Ms. Weinzierl-Gutmann: In your letter dated October 14, 2010 you requested a tariff classification ruling. The ruling was returned to you for additional information, which was resubmitted to this office on February 28, 2011. The ruling was requested on plywood flooring panels with a face ply of oak. Two representative samples of the product were submitted for our review. The samples are identified as “medium light brown grained surface” and “dark brown, textures surface”. The “light brown grained surface” panel submitted measures approximately 4 ¾” (w) x 18 mm thick. The “dark brown, textures surface” panel submitted measures approximately 4 ½” (w) x 18 mm thick. You do not state in your letter in what lengths the panels will be imported. The edges and ends are tongued and grooved. The flooring consists of ten plies of wood veneers laminated together so that the grains of the plies run at angles to each other. The face and back plies consist of a 3.5 mm thick veneer of oak (Quercus mongolica). The core plies consist of 1 to 2 mm thick veneers of poplar. Both samples are surfaced covered. The sample identified as “dark brown, textures surface” is surface covered with a substance that obscures the grain. The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs will be applied, in the order of their appearance.  The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level (for the 4 digit headings and the 6 digit subheadings) and facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs. While neither legally binding nor dispositive of classification issues, the ENs provide commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989). The ENs to heading 44.12 describe the term "plywood" as follows: Plywood consist(s) of three or more sheets of wood glued and pressed one on the other and generally disposed so that the grains of successive layers are at an angle; this gives the panels greater strength and, by compensating shrinkage, reduces warping. Each component sheet is known as a "ply" and plywood is usually formed of an odd number of plies, the middle ply being called the "core".According to the submitted description, composition, and construction of the subject merchandise, the panels in question are within the scope of the term "plywood" of heading 4412, HTSUS. The applicable subheading for the plywood flooring with a face ply of oak identified as “medium light brown grained surface” will be 4412.32.3125, 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: Other (than with a face ply of certain enumerated species): Wood flooring. The rate of duty will be 8 percent ad valorem. The applicable subheading for the plywood flooring with a face ply of oak identified as “dark brown, textures surface” will be 4412.32.5600, HTSUS, which provides for 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 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). 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 Laurel Duvall at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division