CLA-2-44:OT:RR:NC:2:230

Ms. Julie A. Brining
John M. Brining Co., Inc.
202 Congress Street
Mobile, AL 36603

RE: The tariff classification of multilayer wood flooring from Indonesia

Dear Ms. Brining:

In your letter dated May 11, 2013, you requested a tariff classification ruling on behalf of your client, Nova USA Wood Products, LLC. The ruling was requested on three multilayer wood flooring panels. Representative samples were submitted and will be retained for reference.

The three flooring samples are each constructed of three wood layers laminated together; the grains of each layer run at a 90 degree angle to that of the successive layers. Each product is tongued and grooved on its edges and ends. You state that the first sample measures 145 mm wide and 14.2mm thick; it has a 3.2mm-thick face ply of Santos Mahogany laminated to a 9mm-thick Hevea lumber core, and is backed with a 2mm-thick ply of Merkusii (Sumatran Pine) or Radiata Pine. The second sample measures 190mm wide by 22mm thick; it has a 6mm-thick face ply of Iroko laminated to a 14mm-thick Hevea lumber core, and is backed by a 2mm-thick ply of Merkusii or Radiata Pine. The third sample measures 190mm wide by 18mm thick; it has a 5mm-thick face ply of oak laminated to an 11mm-thick oak lumber core, and is backed by a a 2mm-thick ply of oak. You do not indicate the lengths in which these products will be imported.

The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level (for the 4 digit headings and the 6 digit subheadings) and facilitate classification under the Harmonized Tariff Schedule of the United States (HTSUS) by offering guidance in understanding the scope of the headings and the General Rules of Interpretation. While neither legally binding nor dispositive of classification issues, the ENs provide commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989). The instant products each meet the definition of “plywood” as set forth in the ENs to heading 4412 of the HTSUS, i.e., they are panels constructed of “three or more sheets of wood glued and pressed one on the other and generally disposed so that the grains of successive layers are at an angle.” The panels further meet the definition of blockboard, a panel wherein “the core is thick and composed of blocks, laths or battens of wood glued together and surfaced with the outer plies.”

The first sample (Santos Mahogany) is classifiable in heading 4412 as blockboard plywood flooring. This product is essentially the same product as that addressed in Boen Hardwood Flooring, Inc. v. United States, CAFC 03-1287.

The applicable subheading for the Santos Mahogany multilayer flooring panel will be 4412.94.3105, 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.

The Iroko and oak flooring panels are of the same construction, but are not classifiable in heading 4412. The Iroko panel has a 6mm-thick face, and the oak has a 5mm-thick face. Additional U.S. Note 4(b) to Chapter 44, HTSUS, states that multilayer assembled flooring panels having a face ply of 4mm or more in thickness are included (classifiable) in heading 4418.

The applicable subheading for the Iroko and oak multilayer flooring panels will be 4418.72.9500, HTSUS, which provides for Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Assembled flooring panels: Other, multilayer: Other: Other. 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 Laurel Duvall at (646) 733-3035.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division