CLA-2-44:OT:RR:NC:2:230
Ms. Barbara Meinhardt
Kuehne & Nagel Inc.
500 E. Main St., Suite 1420
Norfolk, VA 23510
RE: The tariff classification of plywood flooring from Norway
Dear Ms. Meinhardt:
In your letter dated February 3, 2009, on behalf of the importer, Boen Hardwood Flooring Inc., you requested a tariff classification ruling.
Representative samples of two wood flooring products, identified as Oak Finale Boflex and Ash Scandic Boflex, were submitted to be classified.
The Oak Finale Boflex measures approximately 22 mm thick x 5-3/8” wide (the width measurement is taken at the top, which is slightly less than the width of the tongued and grooved substrate). It is constructed of three layers of wood laminated together. The face layer consists of two strips of oak veneer placed edge-to-edge, each measuring approximately 3 mm thick x 2-11/16” wide. The core consists of multiple strips of spruce lumber placed edge-to-edge, each measuring 12 mm thick x 25 mm wide. The back layer consists of two strips of spruce placed edge-to-edge, each measuring approximately 7 mm thick x 2 ¾” wide. The three layers are oriented and laminated together so that the grains of the layers run at right angles to each other. The edges of the laminated product are worked with a double tongue and groove (two vertically aligned tongues and two matching grooves). The surface of the face layer is finished with a clear urethane coating. The back layer is continuously shaped with two shallow (1/16” x 1” wide) grooves and two deeper grooves (3/16” x 3/8” wide). In addition, two narrow strips of plastic foam (10 mm and 17 mm wide) cover part of the surface of the back layer.
The Ash Scandic Boflex measures approximately 23 mm thick x 5-3/8” wide. It has the same construction as the Oak Finale Boflex, with the exception that the face layer consists of two strips of ash instead of oak. In addition, the back layer of the sample is a little thicker, measuring approximately 8 mm thick.
The subject wood flooring products meet the common characteristics of plywood. They consist of at least three layers of wood. Each layer is arranged at an angle to its adjacent layer. The layers are bonded together. (Boen Hardwood Flooring, Inc. v. United States, CAFC 03-1287).
The applicable subheading for the Oak Finale Boflex and the Ash Scandic Boflex flooring, as represented by the samples submitted, will be 4412.94.3105, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Plywood, veneered panels and similar laminated wood: Other: 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: Wood flooring. 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.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division