CLA-2-44:OT:RR:NC:N1:230
Mr. Kevin Gessner
Creative At Home USA, Inc.
30 N. Gould St.
Suite 5428
Sheridan, WY 82801
RE: The tariff classification of multilayer wood flooring from China
Dear Mr. Gessner:
You submitted a request for a binding classification ruling, dated May 16, 2017. The ruling was requested on multilayer wood flooring from China. Photos and product information were submitted for our review.
The product in question is a wood flooring panel measuring approximately 1’-8’ in length by 7” wide by 14mm in thickness. The panel is constructed of two wood layers: a 3mm-thick wood face ply and an 11mm-thick wood base. You state that the face ply consists of oak, walnut, hickory, alder, or pine wood, and the base consists of spruce-pine-fir (SPF) or Douglas fir. The base layer is constructed of multiple crosswise grain rails that are joined by tongue and groove to two lengthwise grain stiles. The rails and stiles are arranged in a ladder-like pattern. The panel is tongued and grooved on all edges and ends.
You suggest in your letter that the panels are classifiable under 4412.94.5100, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. This classification provides for Blockboard, laminboard, and battenboard, which are defined in the Explanatory Notes (ENs) to the Harmonized System for heading 4412 as panels “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 flooring panel has only one single outer ply. Instead, the panel meets the definition of a “veneered panel” as set forth in the ENs to the 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 products will be classified in heading 4412, which specifically provides for veneered panels.
The applicable subheading for the multilayered flooring panel with a face ply of of oak, walnut, hickory, or alder will be 4412.99.5105, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other: Other: With at least one outer ply of nonconiferous wood: Other: Other: Wood flooring. The rate of duty will be free.
The applicable subheading for the multilayered flooring panel with a face ply of pine will be 4412.99.9500, HTSUS, which provides for Plywood, veneered panels, and similar laminated wood: Other: Other: Other: Other: Other. 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 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