CLA-2-44:RR:NC:2:230
Ms. Senta Schreiber
BDG International Inc.
840 Tollgate Rd.
Elgin, IL 60123
RE: The tariff classification of laminated wood flooring from Poland
Dear Ms. Schreiber:
In your letter, which was received in our office on May 10, 2007, you requested a tariff classification ruling. The request was made on behalf of Tawa Inc.
A representative sample and descriptive literature were submitted. The product to be classified, identified as Barlinek flooring, is a laminated wood flooring board measuring 15 mm thick x 207 mm wide x 2200 mm long. It is composed of three layers, laminated together so that the grains of the layers run at angles to each other. The face ply consists of a 3.5 mm thick layer of three edge-glued strips of veneer. The species of the face layer may be beech, oak, birch, maple, ash, cherry or alder. The core consists of 8 mm thick strips of coniferous lumber. The back ply consists of a 3.5 mm thick sheet of a coniferous veneer. The laminated board is tongued and grooved with interlocking shapes along the edges and ends. The face ply is finished with multiple UV hardened acrylic coatings.
The applicable subheading for the Barlinek flooring, described above, with a face ply of birch, will be 4412.94.1040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Plywood, veneered panels and similar laminated wood: Other (than plywood consisting solely of sheets of wood, each ply not exceeding 6 mm in thickness): Blockboard, laminboard and battenboard: With at least one outer ply of nonconiferous wood: Plywood: 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: Other. The rate of duty will be free.
The applicable subheading for the Barlinek flooring, described above, with a face ply of beech, oak, maple, ash, cherry or alder, will be 4412.94.3170, HTSUS, which provides for: Plywood, veneered panels and similar laminated wood: Other (than plywood consisting solely of sheets of wood, each ply not exceeding 6 mm in thickness): Blockboard, laminboard and battenboard: With at least one outer ply of nonconiferous wood: Plywood: 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 birch): Other: Other. The rate of duty 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/.
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.
The Barlinek flooring with interlocking tongue and grooves may be subject to an ITC exclusion order dealing with certain laminated floor panels. For further information on admissibility please contact your local Customs (CBP) office prior to importation of the goods. This ruling applies to the classification of the merchandise and not to its admissibility under the terms of the exclusion order.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division