CLA-2-46:OT:RR:NC:2:230
Sharon Garcia
Kuehne + Nagel, Inc.
7850 NW 25th Street
Doral, FL 33122
RE: The tariff classification of a two-ply, wooden flooring panel from Brazil
Dear Ms. Garcia:
In your letter dated September 21, 2010 you requested a tariff classification ruling. The ruling was returned to you for additional information, which was resubmitted to this office on October 18, 2010.
The ruling was requested on behalf of your client, BRW Floor Inc., for a two-ply, wooden flooring panel. A sample of the flooring was submitted for our review. The flooring panel measures approximately 140mm (5 ½”) in width and 16mm (5/8”) thick, and is imported in random lengths from 11” to 88”. It is constructed of two layers of wood laminated together, and is tongued and grooved along its edges. You state that the 6.3mm-thick face ply is composed of Brazilian walnut, and the 9.9mm-thick back ply is Perobinha. The face ply is solid wood that has been surface-coated with an unidentified substance that does not obscure the wood grain. The back ply is constructed of multiple strips of wood, measuring approximately 31mm wide and 155mm long, oriented edge to edge, spanning the width of the panel, and running alternately parallel and perpendicular to the length of the panel.
The face ply of the flooring panel is laminated to a base of inferior wood, like a veneered panel of heading 4412. However, because the face exceeds 6mm in thickness, the panel is precluded from classification as a veneered panel in heading 4412. The Explanatory Notes to the Harmonized System (EN’s) for heading 4408 indicate that a veneer does not exceed 6mm in thickness. Instead, Additional U.S. Note 4(b) to Chapter 44, Harmonized Tariff Schedule of the United States (HTSUS), governs classification; this note specifically includes multi-layer assembled flooring panels having a face ply of 4mm or more in thickness in heading 4418. This language plainly describes the instant flooring panel.
The applicable subheading for the two-ply wooden flooring panel will be 4418.72.2000, (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: Having a face ply more than 6mm in thickness. The rate of duty will be 3.2 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,
Robert B. Swierupski
Director
National Commodity Specialist Division