PLYWOOD CONSISTING OF THREE PLIES, THE OUTER PLY IS OAK MEASURING 2.6MM, THE MIDDLE PLY IS HEVEA MEASURING 9MM AND THE BOTTOM PLY IS 2MM OF OTHER SOLID WOOD, TONGUED AND GROOVED AND USED AS A FLOORING PANEL

CLASSIFICATION IS DETERMINED BY THE PROVISIONS OF THE GENERAL RULES 1 AND 6 FOR THE INTERPRETATION OF THE COMBINED NOMENCLATURE; THE TEXT OF CODES 4418, 4418 72, 4418 72; THE HARMONISED SYSTEM EXPLANATORY NOTES TO HEADING 4418; COMBINED NOMENCLATURE EXPLANATORY NOTES TO HEADING 4412 ( IF THE TOP LAYER OF WOOD OF FLOORING PANELS IS MORE THAN 2.5 MM THICK THEN PRODUCT IS PROPER TO HEADING 4418)