CLA-2-44:OT:RR:NC:N3:230
Mr. Barron Frith
CFL Flooring
3376 Carpet Capital Drive SW
Dalton, GA 30720
RE: The tariff classification of multilayer flooring panels from China
Dear Mr. Frith:
In your letter, received on August 3, 2017, you requested a tariff classification ruling. The ruling was requested on multilayer flooring panels. Product information and samples were submitted for our review, and will be retained for reference.
The ruling request concerns a flooring product identified as “Logic”. The product is a multilayer flooring panel measuring approximately 3.5” to 9” in width by 8mm in thickness by 24” to 79” in length. It is constructed of a 0.5mm-thick wood veneer laminated onto an 5mm-thick thermoplastic core. You state that the face veneer will consist of any one of several non-coniferous hardwoods including white oak, red oak, walnut, hickory, acacia, or beech. The panel has a 2mm-thick irradiation cross-linked polyethylene (IXPE) foam or an ethylene vinyl acetate (EVA) foam backing for acoustic insulation. The panel is coated with a urethane varnish that does not obscure the grain of the wood.
The Explanatory Notes to the Harmonized System (ENs) for heading 4412 define a “veneered panel” as “consisting of a thin veneer of wood affixed to a base, usually of inferior wood, by gluing under pressure.” A “veneer” is defined in heading 4408 as a sheet of wood not exceeding 6mm in thickness. The face ply of the flooring panel, which measures 0.5mm in thickness, consistutes a veneer. The flooring panel therefore meets the definition of a “veneered panel”. The ENs also state that “wood veneered on to a base other than wood (e.g., panels of plastics) is also classified here provided it is the veneer which gives the panel its essential character.” Because the product is a wood-faced substitute for flooring constructed wholly of wood, and because the thermoplastic core is completely obscured when the panels are installed, we find that the wood veneer gives the product its essential character. The IXPE or EVA foam backing, in this case, has no impact on classification. The panel is therefore classifiable in heading 4412, Harmonized Tariff Schedule of the United States (HTSUS), in accordance with General Rule of Interpretation 1.
The applicable subheading for the Logic multilayer flooring panels 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.
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.
The flooring in question, which is tongued and grooved with an interlocking profile, may be subject to an ITC exclusion order dealing with certain laminated floor panels (ITC Investigation No. 337-TA-545). The determination of whether your flooring panels are subject to the ITC Exclusion Order will be made independently of the tariff classification ruling. For further information on admissibility please contact your local Customs office prior to importation of the goods. If you require a written ruling on whether the exclusion order applies to your flooring panels, you should submit a ruling request with a sample of the flooring panels to the following office: U.S. Customs and Border Protection, IPR & Restricted Merchandise Branch, Regulations and Rulings, 799 9th Street N.W. – 7th Floor, Washington, DC 20229-1177.
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