CLA-2-44:OT:RR:NC:2:230
Ms. Christy Mincemoyer
Lumber Liquidators Services, LLC
3000 John Deere Road
Toano, VA 23168
RE: The tariff classification of veneered flooring panels from China
Dear Ms. Mincemoyer:
In your letter dated April 9, 2015, you requested a tariff classification ruling.
The ruling was requested on veneered fiberboard flooring panels and veneered wood flooring panels. Five representative samples were submitted for our review. The samples will be retained for future reference.
The veneered fiberboard panel samples, described as “Engineered Maple (10035677)”, “Engineered Beech (10035671)” and “Engineered Oak (10035788)”, measure approximately 5 ¼” (W) x 9 mm in thickness. The panels are constructed of a 1mm- thick wood veneer of either Beech, Maple or Oak laminated onto an 8mm- thick layer of high density fiberboard (HDF) and are backed with a laminate paper. The panel is tongued and grooved on its edges and ends with an interlocking profile.
The veneered wood panel samples, described as “Engineered Oak (10038596) and (10038597)”,
measure approximately 7 ½” (W) x ½” in thickness. The panels are constructed of a 2mm- thick wood veneer of Oak laminated onto a 10mm-thick wood backing. The backing panel is constructed of various wooden strips positioned in a ladder-like construction. The panel is tongued and grooved on its edges and ends.
The panels meet 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 product will be classified in heading 4412, which specifically provides for veneered panels.
The applicable subheading for the veneered fiberboard flooring panels and the veneered wood flooring panels 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 wood flooring in question, which is tongued and grooved with an interlocking profile, may be subject to an ITC exclusion order dealing with certain laminated floor panels (ITC Investigation No. 337-TA-545). The determination of whether your flooring panels are subject to the ITC Exclusion Order will be made independently of the tariff classification ruling. For further information on admissibility please contact your local Customs office prior to importation of the goods. If you require a written ruling on whether the exclusion order applies to your flooring panels, you should submit a ruling request with a sample of the flooring panels to the following office: U.S. Customs and Border Protection, IPR & Restricted Merchandise Branch, Regulations and Rulings, 799 9th Street N.W. – 7th Floor, Washington, DC 20229-1177.
The merchandise in question may be subject to antidumping duties 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division