CLA-2-44:OT:RR:NC:N3:230
Mr. Yiming Ma
J.E.T.S. B.V.
Sluispolderweg 32
Zaandam, Noord-Holland 1505HK
NETHERLANDS
RE: The tariff classification of engineered wood flooring panels from the Netherlands
Dear Mr. Ma:
In your letter, dated April 22, 2016, you requested a tariff classification ruling. The ruling was requested on engineered wood flooring panels. Photos and product information were submitted for our review.
You identify the flooring panels as “Engineered Oak Panels Color Ref: G3”. You indicate that the panels consist of a 3mm-thick oak face veneer laminated onto a core of 11mm-thick pine lumber with a 1mm-thick poplar back ply. You state that the length of the panels ranges from 150cm to 250cm; you do not identify the width. In the submitted photos, the panel consists of three layers of wood, with the grain of each layer running at an angle to that of the successive layers. You state that the panels can be tongued and grooved for installation, and that the panel is colored and coated with oil. You do not indicate if the panels are coated with any other protective finish. The grain of the face ply is not obscured. No indication is provided as to the countries in which manufacturing of the panels takes place.
You suggest that the panels are classifiable under subheadings 4412.99.5105 or 4412.99.5115, Harmonized Tariff Schedule of the United States (HTSUS). This is incorrect. These classifications describe veneered panels, other than those of a plywood construction. Heading 4412, HTSUS, covers plywood, veneered panels, and similar laminated wood. “Veneered panels” are defined in the Explanatory Notes to the Harmonized System (ENs) as being “panels consisting of a thin veneer of wood affixed to a base, usually of inferior wood, by glueing under pressure”. While this generally describes the instant product, the product is more specifically described by the definitions for “plywood” and “similar laminated wood”. The ENs define “plywood” as “consisting 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.” “Similar laminated wood”, namely blockboard, is defined as a panel “in which the core is thick and composed of blocks, laths or battens of wood glued together and surfaced with the outer plies.” The instant product meets both definitions, as it is a panel of a plywood construction in which the core consists of blocks of lumber exceeding 6mm in thickness. As such, it is classifiable under subheading 4412.94, HTSUS.
The applicable subheading for the engineered wood flooring panels 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.
Please note that multilayer wood flooring panels from China are subject to antidumping and countervailing duties. Because you do not indicate where manufacturing of the instant product takes place, please be aware that 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/.
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 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,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division