CLA-2-44:RR:NC:SP:230 E87129
Ms. Ruth Texeira
Contact International
333 S.E. Second Ave., Suite 168
Portland, OR 97214-1028
RE: The tariff classification of plywood flooring from Brazil and glued-up wooden deck posts from Malaysia.
Dear Ms. Texeira:
In your letters dated July 21 and September 7, 1999, you requested a tariff classification ruling. The ruling was requested on two kinds of merchandise, and a representative sample of each was submitted and will be retained for reference.
The products of the first kind are identified as “Brazilian laminated flooring panels,” either 5/16” thick x 3” wide x 4’ long or 5/16” thick x 6” wide x 5’ long. The sample is a tongued-and-grooved plank made up of five plies of laminated wood (veneer) arranged in a cross-grain construction. The top (face) veneer has a clear acrylic finish that does not obscure the natural appearance of the wood.
You state that the top veneer will be any of the following species:
· Jatoba (Brazilian Cherry): Hymenacea Stilbocarpa Hayne
· Ipe-Goiabao (Brazilian Walnut): Planchonella pachycarpa, Sapotacea
· Tauari-Curupixa (Brazilian Chestnut) Couratari cf.Oblongifolia
Duke-Couratari sp. Lecythidacea
· White Oak – Quercus elba
· Red Oak – Quercus sp, Fogacea
· Maple – Acer saccharinum
· Timborana – Cordia goeldiana Huber
You state further that the core and back plies will be of the following species:
· Copaiba – Copaifera sp, Leguminosae
· Jatoba – Brazilian Cherry: Hymenacea Stilbocarpa Hayne
· Muiracatiara – Astronium lecointei Duke, Anacardeacea
We note that all species in the above lists are hardwoods, and that Ipe and Timborana (also known as Freijo) are in addition regarded for classification purposes as “tropical woods” (as enumerated in Subheading Note 1 of Chapter 44, Harmonized Tariff Schedule of the United States (HTS)).
Accordingly, the applicable subheading for the laminated flooring panels having a face ply of Ipe or Timborana (Freijo) will be 4412.13.5070, HTS, which provides for 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...other. The rate of duty will be 8%.
The applicable subheading for the laminated flooring panels having a face ply of any of the other indicated species will be 4412.14.3070, HTS, which provides for 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. The rate of duty will be 8%.
The second product is identified as a Malaysian “deck post.” The sample is a section of a wooden post having a 3½” square cross section. It is made up of 7 boards (of kiln-dried red seraya) which have been glued together. Five of the boards are glued face to face. The remaining two boards are glued (onto opposite sides of the article) so as to completely cover the edges of the other five boards. The posts, having square-cut ends and unworked faces, will be imported in eight- or ten-foot lengths. In a telephone interview, you stated that they will be sold and used, without further processing, as support posts on decks.
The applicable subheading for the deck posts will be 4421.90.9840, HTS, which provides for other (non-enumerated) articles of wood. The rate of duty will be 3.3%.
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 212-637-7009.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division