The tariff classification of pine plywood flooring from China

NY R04361 August 02, 2006 CLA-2-44:RR:NC:2:230 R04361 CATEGORY: Classification TARIFF NO.: 4412.14.3170; 4412.19.4059 Ms. Deborah F. Janusa J. W. Allen & Co., Inc. Building 7D, Suite 800 200 Crofton Road, Box 34 Kenner, LA 70062 RE: The tariff classification of pine plywood flooring from China Dear Ms. Janusa: In your letter dated July 7, 2006, on behalf of Verona Hardwood Inc., you requested a tariff classification ruling. The ruling was requested on heart pine engineered flooring. The flooring consists of a face layer of pine (Pinus palustris) laminated to a plywood substrate. The dimensions of the flooring are either 0.5” thick x 5.75” wide x random lengths or 0.62” thick x 9.5” or 11.5” wide x random lengths. The face layer of pine is approximately 3 mm thick. The rest of the layers are 1 mm to 2 mm thick and consist of mixed species of wood. The bottom outer layer will be one of the following species: bindang (Agathis spp.), ubah (Rhodemnia spp.), medang (Crytocarya spp.), klampu (Sandoricum spp.), or perupok (Lophopetalum spp.). The flooring is tongued and grooved on the edges and ends. The face is finished with a stain and a coating of UV cured urethane with aluminum oxide. In addition, the surface may be hand scraped to give it an old look. You state that the heart pine is supplied to the Chinese manufacturer as an assist. The pine originates in the United States and is sent to China in the form of lumber. The pine lumber is cut into veneer in China and laminated to a substrate of plywood from China or Malaysia. The value of the assist will be declared on the invoice. The applicable subheading for the plywood flooring with a face ply of heart pine (Pinus palustris) and a back ply of ubah (Rhodemnia spp.), medang (Crytocarya spp.), klampu (Sandoricum spp.), or perupok (Lophopetalum spp.) will be 4412.14.3170, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Plywood, veneered panels and similar laminated wood: 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 designated species). The rate of duty will be 8 percent ad valorem, including the value of any assists. The applicable subheading for the plywood flooring with a face ply of heart pine (Pinus palustris) and a back ply of bindang (Agathis spp.) will be 4412.19.4059, HTSUS, which provides for: Plywood, veneered panels and similar laminated wood: Plywood, consisting solely of sheets of wood, each ply not exceeding 6 mm in thickness: Other, with both outer plies of coniferous 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: With at least one outer ply of Agathis spp.: Other. The rate of duty will be 8 percent ad valorem, including the value of any assists. 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 holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP. 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