CLA-2-44:OT:RR:NC:2:230
Mr. Benoit Mercier
SDV Logistics (Canada) Inc.
3333, rue Douglas B-Floreani
St. Laurent, Montreal, Quebec
Canada H4S 1Y6
RE: The tariff classification of birch plywood flooring from China
Dear Mr. Mercier:
In your letter dated June 30, 2008, on behalf of your client, Les Distributions BMB (1985) SEC, you requested a tariff classification ruling.
The ruling was requested on a plywood flooring product identified as “Birch, stable wood, engineered wood flooring, BMB011.” A representative sample was submitted. The product, according to the sample, is a laminated nine ply flooring board, approximately 3 ½” wide x 15 mm thick. The face ply consists of a 3 mm thick veneer of birch. The back ply consists of a thin (less than 0.5 mm thick) veneer, which you state is eucalyptus. The inner plies consist of seven plies of unspecified “mixed species” of veneers, each approximately 1.5 mm to 2 mm thick. The nine plies are laminated together with the grains of the plies running at angles to each other. The laminated board is tongued and grooved along the edges and ends and it is grooved across the width on the bottom. The surface of the face ply is coated with a transparent aluminum oxide urethane finish.
You suggested classification of the subject flooring in subheading 4412.31, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plywood, with at least one outer ply of tropical wood specified in subheading note 1 of chapter 44. However, as described above, the subject flooring does not have an outer ply of tropical wood specified in subheading note 1.
The applicable subheading for the “Birch, stable wood, engineered wood flooring, BMB011,” will be 4412.32.0560, 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 birch (Betula spp.): Other (than panels of certain specified dimensions): Other (than not surface covered). The rate of duty will be free.
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 Paul Garretto at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division