CLA-2-44:RR:NC:2:230 K80312
Mr. Brian Kavanaugh
Deringer Logistics Consulting Group
1 Lincoln Blvd., Suite 225
Rouses Point, NY 12979
RE: The tariff classification of larch softwood flooring from Austria
Dear Mr. Kavanaugh:
In your letter dated October 22, 2003, on behalf of Lauzon Distinctive Hardwood Flooring, you requested a tariff classification ruling.
The ruling was requested on oak hardwood flooring and on larch softwood flooring. Representative samples of the following four flooring products were submitted: Oak Copper, Oak Natural, Larch Natural and Mountain Larch flooring. In addition, descriptive literature from Lauzon’s web site was submitted. The literature refers to the products as “Wide Plank Engineered Flooring - Authentic Collection.”
The oak hardwood flooring is a 6-1/2” wide and 15 mm thick laminated plank consisting of three layers of wood. The top and bottom layers are 4 mm thick veneers of oak. The middle layer is a 7 mm thick coniferous wood composed of multiple strips of lumber placed edge to edge. The middle layer or ply is laminated so that the grain runs at an angle to the grain of the adjacent top and bottom plies. The laminated planks will be tongued and grooved along the edges and the ends.
The two oak samples are the same except for the surface finish of the top ply. The Oak Natural has a natural oak stain and the Oak Copper has a copper colored stain. In addition to being stained, the surfaces are sealed with Lauzon’s “Polynium+ (polymerized titanium) ™ with Sunshield” finish.
Litigation involving this type of lumbercore plywood flooring is currently pending before the United States Court of International Trade, (Boen Hardwood Flooring, Inc. v. United States, Court No. 96-08-02006). Thus, in accordance with Section 177.7(b) of the Customs Regulations [19 C.F.R. 177.7(b)], a ruling cannot be issued for the Oak Copper and Oak Natural flooring, as described above. When all litigation has been concluded on the case referenced above, you may resubmit your request for a ruling for these products.
The larch softwood flooring is a 6-1/2” wide and 15 mm thick laminated plank consisting of three layers of wood. The top and bottom layers are 5 mm thick veneers of larch. The middle layer is 5 mm thick and composed of multiple veneer strips of coniferous wood placed edge to edge. The grain of the middle ply runs at an angle to the grain of the adjacent top and bottom plies. The laminated planks will be tongued and grooved along the edges and ends.
The two larch samples submitted have the same construction but different finishes. The Larch Natural is finished with a natural larch stain. The Mountain Larch Aged has a brushed antique-look surface in addition to being stained. Both also have the “Polynium+ (polymerized titanium) ™ with Sunshield” finish. The grain, texture and markings of the face plies are not obscured by the finishes.
The applicable subheading for the Larch Natural and the Mountain Larch Aged flooring will be 4412.19.4069, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for plywood, veneered panels and similar laminated wood; plywood consisting solely of sheets of wood, each ply not exceeding 6 mm in thickness; other, with both outer plies of coniferous 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. The rate of duty will be 8 percent ad valorem.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.
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