CLA-2-44:OT:RR:NC:3:230
Mr. Harro Jakel
PanTim Wood Products, Inc.
15 Washington Ave.
Scarborough, ME 04074
RE: The tariff classification and status under the Generalized System of Preferences of multilayer wood flooring panels from Indonesia
Dear Mr. Jakel:
In your letter, dated October 17, 2016, you requested a binding tariff classification ruling. The ruling was requested on multilayer wood flooring panels. A sample was submitted for our review and will be retained for reference.
The subject flooring panel consists of three layers of wood, the grain of each layer running at a 90-degree angle to that of the successive layer. The panel is tongued and grooved on its edges and ends. You state that the face ply consists of red or white oak, the core of Albizia falcataria (or Falcataria moluccana), and the back ply of Hevea brasiliensis (rubberwood), white oak, or beech. The face ply measures approximately 2.5mm in thickness; the core, which consists of lumber blocks laid side by side, 8mm in thickness; and the back 2mm in thickness. The panels are imported in random lengths up to 71” and measure 5”-6” in width. The face ply is coated with a clear urethane. You state that the product is fully manufactured in Indonesia.
The flooring panel 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 8mm-thick lumber blocks placed side by side, and is surfaced with outer plies. As the panel contains a core exceeding 6mm in thickness, we 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.
In your letter, you ask if the flooring panel is eligible for beneficiary treatment under the Generalized System of Preferences (GSP). Subheading 4412.94.3105, HTSUS, is accompanied by the special program indicator “A*”. General Note 4(d), HTSUS, instructs that the “A*” indicates that goods from named beneficiary developing countries are not eligible for duty-free treatment under the GSP. For subheading 4412.94.3105, HTSUS, the exempted countries are Brazil and Indonesia. Therefore, goods fully manufactured in Indonesia are not eligible for beneficiary treatment under GSP, and the general duty rate applies.
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