CLA-2-44:RR:NC:2:230 E89394
Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153
RE: The tariff classification of laminated wood flooring from Mexico, Indonesia and Brazil
Dear Mr. Hoffacker:
In your letter dated October 18, 1999, on behalf of the importer, Wood Flooring International, you requested a tariff classification ruling on thirteen flooring products.
This ruling concerns product numbers 6 through 12. Product numbers 1 through 5 are classified in ruling NY E89187; product number 13 is classified in ruling NY E89392.
Representative samples of the products were submitted. They will be returned to you as you requested.
Product number 6 is described as engineered multiply prefinished hardwood flooring. This flooring consists of several layers of veneer laminated together so that the grain of each layer runs at an angle to grain of the next layer. The top layer is a one piece veneer which may be spliced. The sample submitted has 7 layers or plies; each ply is not over 6 mm in thickness. The sample identifies the face ply as beech. Additional information submitted states that the core and back plies are made of shorea species. The flooring is tongued and grooved on all four sides and it is sanded and prefinished with a transparent material on the face. The country of origin of this product is stated to be Mexico.
Product number 7 is described as engineered 3-ply singlestrip prefinished wood flooring. It consists of 3 layers of wood laminated together. The face ply is stated to be either a hardwood or a softwood. The core consists of 8 mm thick edge joined strips of wood (which may be pine or rubberwood). The back ply is a 3 mm thick pine.
Product number 8 is described as engineered 2-ply superstrip prefinished wood flooring. This flooring consists of a base which is a 5 layer plywood composed of pau marfim hardwood. The plywood base is surfaced with a 6 mm thick veneer face stated to be a hardwood. The face ply on sample submitted was approximately 5 mm thick and was not identified by species.
Product number 9 is described as engineered 3-ply longstrip prefinished wood flooring. It consists of 3 layers of wood laminated together. The bottom layer is a 3mm thick softwood, usually pine. The core consists of 8 mm thick edge joined strips of either pine or rubberwood. The face is composed of three rows of softwood or hardwood veneer arranged in a longstrip pattern.
Product number 10 is described as engineered HDF core designer strip prefinished flooring. It consists of a paper backed wood fiberboard core with a 0.6 mm thick veneer face identified only as a hardwood.
Product number 11 is described as engineered 3-ply parquet prefinished flooring. This flooring consists of 3 layers of wood similar in construction to product 9 with the exception that it is in tile or panel form and that the face veneers are arranged in a parquet pattern.
Product number 12 is the core/back panels for the 3-ply flooring being imported without the face ply. The “core” layer (which is an outer layer in this case) consists of 8mm thick strips of pine or rubberwood edge-joined together. The back layer is a 3mm thick pine. The countries of origin are Indonesia and Brazil.
The applicable subheading for product number 6, the multiply beech flooring, as represented by the sample, will be 4412.13.4060, 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; with at least one outer ply of tropical wood specified in subheading note 1 to chapter 44; 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 at least one outer ply of certain tropical woods including meranti and lauan. The general rate of duty will be 8 percent ad valorem.
The applicable subheading for product number 12, the core/back panel with a layer of rubberwood will be 4412.29.5500, HTSUS, which provides for plywood, veneered panels and similar laminated wood: other, with at least one outer ply of nonconiferous wood; other; other (than plywood). The general rate of duty will be Free.
The applicable subheading for product number 12, the core/back panel with both layers of pine will be 4412.99.95, HTSUS, which provides for plywood, veneered panels and similar laminated wood: other; other; other (than plywood). The general rate of duty will be Free.
We are unable to issue a ruling for product numbers 9 and 11, the laminated longstrip and parquet flooring, because an issue involving the classification of this type of merchandise is currently pending before the United States Court of International Trade. In accordance with Section 177.7(b) of the Customs Regulations (19C.F.R. 177.7(b)), a ruling cannot be issued at this time. You may wish to resubmit your request at a later date. When resubmitting your request, please identify the species of wood of the face layer and include all the other information and samples previously given.
Your inquiry does not provide enough information to issue a classification ruling for product numbers 7, 8 and 10. Your request for a classification for these products should include the specific species of the face ply. In addition, if product number 6 has a face ply other than beech, another ruling request should be made for this different product. Species of all plies by common and botanical name are required in order to classify products in heading 4412. When resubmitting your request for a ruling for these products, please include all the other information and samples previously given.
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