CLA-2-44:OT:RR:NC:1:130
Ms. Monika Munro
Profreight Brokers, Inc.
35A Brunswick Ave.
Edison, NJ 08817
RE: The tariff classification of multilayer wood flooring panels
Dear Ms. Munro:
In your letter, dated October 5, 2017, you requested a binding tariff classification ruling on behalf of your client, Mannington Mills, Inc. The ruling was requested on several styles of multilayer wood flooring. Samples were submitted for our review and will be retained for reference.
Fifteen flooring samples were submitted, representing three different constructions. The first construction is a 3-ply flooring panel measuring 7” in width and 13mm in thickness. The face ply, which consists of maple, hickory, oak, white oak, or walnut - all nonconiferous woods - measures 3mm in thickness. The core ply measures 8mm in thickness and is constructed of blocks of wood laid side by side. The back ply measures 2mm in thickness. The grain of each of the three plies runs at a 90-degree angle to that of the subsequent layers. Each panel is coated with a transparent material that does not obscure the grain of the wood.
The second construction is a 6-ply flooring panel measuring 5” in width and 12mm in thickness. The product has a 3mm-thick face ply consisting of pecan or amendoim - both nonconiferous woods. No ply exceeds 6mm in thickness. The grain of each ply runs at a 90-degree angle to that of the subsequent layers. Each panel is coated with a transparent material that does not obscure the grain of the wood.
The third construction is a 5-ply flooring panel measuring 4 7/8” in width and 10mm in thickness. The face ply measures 2mm in thickness, and consists of hickory, copaiba, or birch - all nonconiferous woods. Copaiba is a tropical wood in accordance with the Explanatory Notes to the Harmonized System (ENs) for heading 4421. No ply exceeds 6mm in thickness. The grain of each ply runs at a 90-degree angle to that of the subsequent layers. Each panel is coated with a transparent material that does not obscure the grain of the wood.
Plywood is defined in the ENs for heading 4412 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.” This definition describes the instant panels. Plywood is specifically provided for in heading 4412 of the Harmonized Tariff Schedule of the United States (HTSUS), and this product is classified in that heading in accordance with General Rule of Interpretation 1.
Heading 4412 provides for plywood, veneered panels and similar laminated wood. “Similar laminated wood” is defined in the ENs to include blockboard. “Blockboard” is defined 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.” This definition describes the three-ply flooring panels.
The applicable subheading for the 3-ply 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.
The applicable subheading for the 6-ply multilayer wood flooring panels will be 4412.32.3225, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness: Other, with at least one outer ply of nonconiferous wood: 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.
The applicable subheading for the 5-ply multilayer wood flooring panels with a birch face ply will be 4412.32.0665, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness: Other, with at least one outer ply of nonconiferous wood: 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: With a face ply of birch (Betula spp.): Other: Other: Wood flooring. The rate of duty will be free.
The applicable subheading for the 5-ply multilayer wood flooring panels with a copaiba face ply will be 4412.31.5225, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness: With at least one outer ply of tropical wood: 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: Other: Wood flooring. The rate of duty will be 8 percent ad valorem.
The applicable subheading for the 5-ply multilayer wood flooring panels with a hickory face ply will be 4412.32.3225, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness: Other, with at least one outer ply of nonconiferous wood: )
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.
If the instant panels are manufactured in any part in China, they may be subject to antidumping duties and countervailing duties (AD/CVD) for imports of multilayer wood flooring from China. Please note that shipment from, some manufacturing in, or finishing in Guatemala does not render Guatemala the country of origin of the panels. Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at http://trade.gov/enforcement/ (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 https://www.usitc.gov (click on “Antidumping and Countervailing Duty” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using CBP’s 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,
Steven A. Mack
Director
National Commodity Specialist Division