CLA-2-44:OT:RR:NC:N3:230
Ms. Donna Donig
Samling Global USA, Inc.
4745 N. 7th Street
Suite 222
Phoenix, AZ 85014
RE: The tariff classification of multilayer wood panels from China
Dear Ms. Donig:
In your letter, dated January 10, 2018, you requested a tariff classification ruling. The ruling was requested on multilayer wood panels. Product information and samples were submitted for our review, and will be retained for reference.
The ruling was requested on a two-layer wood panel. The samples submitted measure approximately 4mm in thickness by 127mm in width. You indicate that the panels may measure 3.2mm to 11mm in thickness and 75mm-300mm in width at time of entry. You do not identify the length of the imported panels. The subject panel is constructed of two layers, a coniferous or non-coniferous wood veneer laminated onto a stone-plastic composite base. You state that the wood veneer may measure from 0.2mm to 4mm in thickness, and has a UV coating on its face. The panel may also have an underlayment backing. The panel may have straight-cut edges or interlocking, profiled edges, and may be used for flooring or general applications.
The Explanatory Notes to the Harmonized System (ENs) for heading 4412, Harmonized Tariff Schedule of the United States (HTSUS), 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, HTSUS, as a sheet of wood not exceeding 6mm in thickness. The hickory face ply of the sample panel, which measures 0.5mm in thickness, consistutes a veneer. The ENs futher 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.” The wood face gives the panel its consumer appeal and makes the panel appear, when installed, to be constructed wholly of wood. Furthermore, the stone-plastic composite base is completely obscured when the panels are installed. We therefore find that the veneer gives the product its essential character, and that the panel meets the definition of a “veneered panel”. With one exception, the imported panels are classifiable in heading 4412, HTSUS, in accordance with General Rule of Interpretation 1.
The applicable subheading for flooring panels with a non-coniferous wood face ply measuring less than 4mm in thickness, 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 general use panels (not flooring) with a non-coniferous wood face ply will be 4412.99.5115, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other: Other: With at least one outer ply of nonconiferous wood: Other: Other: Other. The rate of duty will be free.
The applicable subheading for flooring panels with a coniferous wood face ply measuring less that 4mm in thickness, and for general use panels with a coniferous wood face ply, 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.
Additional U.S. Note 4(b) to Chapter 44, HTSUS, provides that “Heading 4418 includes multi-layer assembled flooring panels having a face ply 4 mm or more in thickness.” You state that the face ply of the instant panels may measure 4mm. Because such two-ply flooring panels meet the terms “multi-layer” and “assembled flooring panels”, they are classifiable in heading 4418, HTSUS.
The applicable subheading for flooring panels with a coniferous or non-coniferous wood face ply measuring 4mm or more in thickness will be 4418.75.7000, HTSUS, which provides for Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Assembled flooring panels: Other, multilayer: Other. The rate of duty will be 5% 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.
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