CLA-2-44:OT:RR:NC:2:230
Mr. Rick Paxton
Lifestyle Merchants Inc.
4039 Calle Platino
Suite F
Oceanside, CA 92056
RE: The tariff classification of engineered plywood flooring from China
Dear Mr. Paxton:
In your letter dated May 19, 2015, you requested a tariff classification ruling.
The ruling was requested on engineered plywood flooring. Photographs and product description were submitted for our review.
The submitted product is an American Walnut-faced plywood flooring panel. The face layer is described as “resin-infused/amalgamated” wood, which you state to be 3mm in thickness. The face appears to be constructed of agglomerated wood, much like “strand” construction wood. The face ply is laminated to a 6-ply, Eucalyptus plywood substrate. The grains of each layer run at an angle to that of the successive layers. The panel measures 13mm in overall thickness. The edges and ends of the panel are tongued and grooved.
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 GRIs. 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.
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 engineered plywood flooring will be 4412.32.2525, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other plywood, consisting solely of sheets of wood, each ply not exceeding 6 mm in thickness: Other, with at least one outer ply of nonconiferous wood: 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 walnut (Juglans spp.). The rate of duty will be 5.1 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/.
The merchandise in question may be subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://trade.gov/enforcement, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. 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 U.S. Customs and Border Protection.
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