CLA-2-44:RR:NC:2:230
Mr. Quinn O’Rourke
North Pacific Group, Inc.
10200 SW Greenburg Road
Portland, OR 97223
RE: The tariff classification of engineered hardwood flooring from Brazil
Dear Mr. O’Rourke:
In your letter dated March 30, 2007 you requested a tariff classification ruling.
The ruling was requested on engineered hardwood flooring with a face ply of Jatoba (also known as Brazilian Cherry). A sample of the flooring was submitted. The sample flooring measures approximately 9/16” thick x 3-1/4” wide x 18” long and consists of three laminated layers. The face layer is a sheet of 3 mm thick Jatoba. The middle layer or core consists of 8 mm thick edge-glued strips of an unspecified hardwood species. The back layer is a 3 mm thick sheet of an unspecified hardwood species. The layers are laminated together so that the grains of the layers run at angles to each other. The surface is finished with eight coats of UV cured aluminum oxide. The edges and ends of the flooring are tongued and grooved.
You suggested classification in subheading 4418.90.4690, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other builders’ joinery and carpentry of wood. However, the laminated engineered flooring, described above, is more specifically provided for within heading 4412, HTSUS, as plywood, veneered panels and similar laminated wood.
The applicable subheading for the engineered Jatoba flooring will be 4412.94.3170, 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 (than with face plies of certain enumerated species). 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