CLA-2-44:OT:RR:NC:2:230
PanTim Wood Products, Inc.
P.O. Box
Portland, ME 04104
RE: The tariff classification of multilayer wood flooring with face plies of White Oak, Red Oak and Maple from Indonesia
To whom it may concern:
In your letter dated October 29, 2013, you requested a tariff classification ruling.
The ruling was requested on multilayer wood flooring panels. A representative sample was submitted for our review. The sample will be retained for reference.
The sample flooring panel measures approximately 8” long x 4” wide x 12mm thick. The panel is constructed of three wood layers laminated together; the grains of each layer run at a 90 degree angle to that of the successive layers. The panels have a 3mm-thick face ply of White Oak, Red Oak or Maple laminated to a core of 7mm-thick Albizia falcata lumber fingers, and is backed with a 2mm-thick ply of Light Red Meranti. The surface of the face layer is finished with a clear urethane coating. The edges are tongued and grooved. You state that the panels will be imported in 900mm or 1200mm lengths.
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRIs will be applied, in the order of their appearance.
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 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 ENs to heading 44.12 describe the term "plywood" as follows:
Plywood consist(s) 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; this gives the panels greater strength and, by compensating shrinkage, reduces warping. Each component sheet is known as a "ply" and plywood is usually formed of an odd number of plies, the middle ply being called the "core".
According to the submitted description, composition, and construction of the subject merchandise, the panel in question is within the scope of the term "plywood" of heading 4412, HTSUS.
The applicable subheading for the multilayer wood flooring panels will be 4412.94.3105, Harmonized Tariff Schedule of the United States (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 World Wide Web at http://www.usitc.gov/tata/hts/.
Engineered flooring panels from China may be subject to anti-dumping duties administered by the United States Department of Commerce, Import Administration. You may contact them at 14th St. and Constitution Ave. NW, Washington, DC 20230, at telephone (202) 482-3148, or by visiting their website at www.IA.ITA.DOC.GOV (click on "Import Administration Home Page" - click on "Decisions and Data").
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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division