CLA-2-44:OT:RR:NC:2:230
Mr. Shad Gates
Avant Garde Wood Floors
P.O. Box 1851
Gig Harbor, WA 98335
RE: The tariff classification of multilayer wood flooring panels from Indonesia
Dear Mr. Gates:
In your letter, dated Febrary 8, 2016, you requested a classification ruling. The ruling was returned to you for additional information, which was received on May 24, 2016. The ruling was requested for multilayer wood flooring panels. A sample was submitted for our review and will be retained for reference.
The wood flooring panel measures approximately 7 ½” wide by 6 feet long by approximately 14mm in thickness. The panel is constructed of three layers. The face ply is a 3mm-thick veneer of oak, the core is a 9mm-thick layer of Hevea wood, and the back is a 2mm-thick layer of pine. The grain of each layer runs at a 90 degree angle to that of the subsequent layers. The panel is tongued and grooved on all edges and ends. You indicate that the panels are coated with up to 16 coats of scratch resistant, aluminum oxide, and oil coatings. The coatings do not obscure the grain of the face ply.
The flooring meets both the definitions of “plywood” and “similar laminated wood”, namely “blockboard”, which are specifically provided for under heading 4412, Harmonized Tariff Schedule of the United States (HTSUS). “Plywood” is defined in the Explanatory Notes to the Harmonized System (ENs) 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.” The instant panel consists of three layers and the grains of each layer run at a 90 degree angle to that of the successive layers. The ENs also define “blockboard” as a product “in which the core is thick and composed of blocks, laths or battens of wood glued together and surfaced with the outer plies.” The core of the instant panel is constructed of 9mm-thick lumber blocks placed side by side, and is surfaced with outer plies. As the panel contains a core exceeding 6mm in thickness, we therefore look to subheading 4412.94, HTSUS.
The applicable subheading for the multilayer 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.
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,
Steven A. Mack
Director
National Commodity Specialist Division