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

N257827 October 29, 2014 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.32.3125 Mr. Edgar Viikmaa Bole OU Louna 6b Paldiski 76805, Estonia, Europe RE: The tariff classification of plywood flooring panels with a face ply of oak from Estonia Dear Mr. Viikmaa: In your letter, received October 2, 2014, you requested a tariff classification ruling. The ruling was requested on plywood flooring panels with a face ply of oak. Five representative samples of the product were submitted for our review. The samples are identified as “Brown”, “Unfinished”, “Light”, “Grey” and “Lacquer”. The “Brown”, “Unfinished”, “Light”, “Grey” and “Lacquer” sample panels measure approximately 137mm to 245mm (w) x 11.7 mm thick. The panels will be imported in various lengths of 1809mm to 1817mm. The edges and ends are tongued and grooved. The flooring consists of eight plies of wood veneers laminated together so that the grains of the plies run at angles to each other. The face ply consists of a 3.2mm thick veneer of oak (Quercus Robur). The core plies consist of 1 to 2 mm thick veneers of Baltic birch. The panels are cut with curving edges and ends. 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. 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 panels with a face ply of oak 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. 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 LAUREL.DUVALL@CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division