CLA-2-44:OT:RR:NC:2:230
Mr. B.J. Shannon
Alston & Bird, LLB
950 F Street, NW
Washington, DC 20004-1404
RE: The tariff classification of edge-glued truck bed flooring from China
Dear Mr. Shannon:
In your letter dated August 15, 2012, you requested a tariff classification ruling on behalf of your client, Morgan Corporation. The ruling was requested for edge-glued truck bed flooring. Two representative samples were submitted for our review.
The product, which you indicate will be imported in lengths of no less than 12 feet, is constructed of nine pieces of finger-jointed, edge-glued eucalyptus lumber. The boards measure approximately 12 inches wide and 30mm in thickness, and are rebated on both edges. The edges are also continuously shaped with a small bead on the inner vertical edge of the rabbet. The underside of each board is coated with a weatherproofing material that you have not identified.
In your letter, you argue that the instant goods excluded from headings 4407, 4409, and 4412, Harmonized Tariff Schedule of the United States (HTSUS). We agree with this assessment. The edge-gluing precludes classification in headings 4407 and 4409, HTSUS. The shaping also precludes classification in heading 4407, and the coating in 4409. The construction also precludes classification in 4412, as the product does not meet the Explanatory Notes (ENs) definitions of plywood, veneered panels, or similar laminated wood.
You argue at length that the truck bed flooring is classifiable in heading 4418. However, the ENs plainly indicate that “(t)his heading applies to woodwork, including that of wood marquetry or inlaid wood, used in the construction of any kind of building (emphasis added), etc., in the form of assembled goods or as recognizable unassembled pieces (e.g., prepared with tenons, mortises, dovetails or other similar joints for assembly), whether or not with their metal fittings…” Truck bed flooring is utilized in vehicles, not in buildings. Therefore, the product is not classifiable in heading 4418, HTSUS.
The truck bed flooring is classifiable in heading 4421, HTSUS. As you note, the shaping dedicates the product for use and thus precludes classification in subheading 4421.90.9400, HTSUS, as edge-glued lumber. The flooring is therefore only classifiable as other articles of wood.
The applicable subheading for the truck bed flooring will be 4421.90.9780, HTSUS, which provides for Other articles of wood: Other: Other: Other: Other. The rate of duty will be 3.3 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 Laurel Duvall at (646) 733-3035.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division