CLA-2-44:OT:RR:NC:2:230
Mr. Mark Curtis
Shenzhenshi Huanwei Woods Company Ltd.
1st Yard Tianluohu Industry Area
Guanlan Town, Bao An District
Shenzhen, Guandong 518041
CHINA
RE: The tariff classification of multilayered wood flooring from China
Dear Mr. Curtis:
In your letter dated June 6, 2013, you requested a tariff classification ruling. Samples were submitted for review and will be retained for reference.
The product is a multilayered wood flooring panel. As you note, the panel measures 500mm (L) by 189mm (W) by 18mm thick. The panel is constructed of three wood layers: a 2mm thick face ply of Acacia, a 2mm thick back ply of Acacia, and a 14mm thick core of Acacia and Eucalyptus woods. The core of the panel has a unique construction of multiple Eucalyptus lumber fingers, the grains of which run perpendicular to that of the face and back plies, two Acacia stiles that form the edges of the panel, the grains of which run parallel to that of the face and back plies, and two Acacia rails that form the ends of the panel, the grain of which runs perpendicular to that of the face and back plies. The rails and stiles are tongued and grooved on their outer edges for installation. The rails and stiles are also joined to the lumber fingers by means of tongue and groove joinery. The result is a product with the strength of a plywood construction, but with the appearance of solid wood flooring.
Due to the unique construction of the core, the panel meets the definition of a “veneered panel” as set forth in the Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) for heading 4412: “Veneered panels…are panels consisting of a thin veneer of wood affixed to a base, usually of inferior wood, by gluing under pressure.” Therefore, in accordance with General Rule of Interpretation 1, the products will be classified in heading 4412, which specifically provides for veneered panels.
The applicable subheading for the multilayered wood flooring will be 4412.99.5105, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other (than plywood consisting solely of sheets of wood under 6 mm in thickness): Other (than blockboard, laminboard and battenboard): With at least one outer ply of nonconiferous wood: Other (than with at least one layer of particle board): Other (than plywood). The rate of duty will be free.
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/.
The instant products may be subject to antidumping duties and/or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/.
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