CLA-2-44:OT:RR:NC:N1:130
Ms. Justyna H. Regan
Miller Canfield Paddock and Stone, PLC
225 W. Washington, Suite 2600
Chicago, IL 60606
RE: The tariff classification of a three-ply wood flooring panel from Poland
Dear Ms. Regan:
In your letter, dated April 18, 2019, you requested a tariff classification ruling on behalf of your client, Barlinek S.A. Product information, a manufacturing video, and a product diagram were submitted for our review. While your letter indicates that you submitted a sample, the sample was not received.
The product considered in this ruling is a three-ply wood flooring panel. The panel is constructed of a face veneer measuring approximately 2.0mm to 3.5mm in thickness, a core of lumber blocks measuring approximately 8.2mm to 9.0mm in thickness, and a back ply measuring approximately 2.0mm to 2.6mm in thickness. You indicate that the panels will be imported in widths ranging from 110mm to 207mm and lengths ranging from 660mm to 220mm. The core and back ply will both consist of pine or spruce wood. You state that the face ply will be a veneer of single- or multi-strip construction, and will consist of one of several species of non-coniferous wood, including maple (Acer spp), sycamore (Acer pseudoplatanus L.), alder (Alnus glutinosa L.), birch (Betula spp), European Hornbeam (Carpinus betulus), sapele (Entandrophragma cylindricum), tali (Erythrophleum ivorense), European beech (Fagus sylvatica L.), ash (Fraxinus excelsior L.), jatoba, (Hymenaea courbaril), merbau (Insia, spp), walnut (Juglans regia L.), iroko (Milicia excels, wenge (Millettia laurentii), oak (Quercus spp), or black locust (Robinia pseudoacacia L.). The plies are laminated together with the grain of each ply running at a 90-degree angle to that of the subsequent plies. You also indicate that core is reinforced on its ends with medium density fiberboard or hardwood plywood, “in order to ease milling a locking profile.” The panels will be finished with a clear coating, with or without stain.
In your letter, you suggest that the product is classifiable under subheading 4412.99.5105, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Plywood, veneered panels and similar laminated wood: Other: Other: With at least one outer ply of nonconiferous wood: Other: Other: Wood flooring. We disagree. You argue that “(b)ecause the center ply is composed of wood slats that are not glued or attached to each other (and therefore the center ply, in and of itself, does not constitute a board), the center ply does not constitute a blockboard (the Explanation Notes for heading 4412 defines blockboard as “blocks, laths or battens of wood glued together and surfaced with the outer plies”), so it does not fall under subheading 4412.94.” We note, however, that a substantially similar product was already considered by the Court of Appeals for the Federal Circuit (CAFC) in Boen Hardwood Flooring, Inc. v. United States (No. 03-1287, February 2, 2004). The court determined that the spacing between the core blocks was not relevant:
There are three common characteristics of “plywood” found in the definitions provided above: ?(1) there must be at least three layers; ?(2) each layer must be arranged at a right angle to its adjacent layer; ?and (3) the layers must be bonded together. There is no requirement that each layer be constructed in a certain manner. We conclude, therefore, that the terms “sheet” and “veneer” are not limited to a continuous expanse and that “plywood” encompasses a product whose middle layer is composed of slats or strips with minor spacing between them.
The instant panels are plywood as set forth by the CAFC. Plywood is specifically provided for in heading 4412 of the HTSUS, and this product is classified in that heading in accordance with General Rule of Interpretation 1. The CAFC determined that the flooring was classifiable in subheading 4412.29., HTSUS, which was the equivalent of the current subheading 4412.94, HTSUS. Subheading 4412.29, HTSUS provided for Plywood, veneered panels and similar laminated wood: Other (than Plywood consisting solely of sheets of wood, each ply not exceeding 6 mm in thickness) with at least one outer ply of nonconiferous wood: Other: 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. Customs has consistently classified substantially similar products in accordance with Boen in Headquarters rulings H011956 and H023500 and New York rulings N050998, K89145, K89698, and N241950.
The instant panels will be classified according to the face ply wood species.
The flooring panels with a face ply of birch will be 4412.94.1050, 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: With a face ply of birch (Betula spp.): Other. The rate of duty will be free.
The flooring panels with a face ply of each of the remaining listed species 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.
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 the World Wide Web at https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division