CLA-2-44:OT:RR:E:NC:2:230
Mr. Melvin D. Burkhardt
Mullican Flooring
815 Love St.
Johnson City, TN 37604
RE: The tariff classification of plywood flooring from Indonesia
Dear Mr. Burkhardt:
In your letter dated May 19, 2008 you requested a tariff classification ruling.
The ruling was requested on prefinished plywood flooring planks, measuring 10 mm thick x 77 mm or 127 mm wide x 300 mm to 1200 mm long. The edges and ends are tongued and grooved. The flooring consists of five plies of wood veneers laminated together so that the grains of the plies run at angles to each other. The face ply is a 2 mm thick veneer of one of the following species: red oak, white oak, cherry, pecan, hickory or walnut. The back ply is a 0.8 mm to 2.1 mm thick veneer of either Dark Red Meranti (Shorea Pauciflora), Light Red Meranti (Shorea parvifolia) or Albizia. The middle plies consist of 0.8 mm to 2.1 mm thick veneers of Albizia.
The applicable subheading for the plywood flooring, described above, with a face ply of walnut and a back ply of either Dark Red Meranti or Light Red Meranti, will be 4412.31.2520, Harmonized Tariff Schedule of the United States (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: 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: With a face ply of walnut (Juglans spp.). The duty rate will be 8 percent ad valorem.
The applicable subheading for the plywood flooring, described above, with a face ply of red oak, white oak, cherry, pecan or hickory and a back ply of either Dark Red Meranti or Light Red Meranti, will be 4412.31.4070, 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: 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 (than with a face ply of certain enumerated species): With at least one outer ply of the following tropical woods: Dark Red Meranti, Light Red Meranti, White Lauan, Sipo, Limba, Okoume, Obeche, Acajou d’Afrique, Sapelli, Virola, Mahogany, Palissandre de Para, Pallissandre de Rio or Palissandre de Rose: Other (than with a face ply of mahogany): Other (than panels of specified dimensions): Other (than not surface covered). The duty rate will be 8 percent ad valorem.
The applicable subheading for the plywood flooring, described above, with a face ply of walnut and a back ply of Albizia, will be 4412.32.2520, 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: With a face ply of walnut (Juglans spp.). The duty rate will be 5.1 percent ad valorem.
The applicable subheading for the plywood flooring, described above, with a face ply of red oak, white oak, cherry, pecan or hickory and a back ply of Albizia, will be 4412.32.3170, 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): Other (than not surface covered). The duty rate 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/.
Articles classifiable under subheadings 4412.31.2520, 4412.31.4070, 4412.32.2520 or 4412.32.3170, HTSUS, which are products of Indonesia may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".
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