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 from Vietnam
Dear Ms. Munro:
In your letter, dated June 15, 2018, you requested a binding classification ruling on behalf of your client, Mannington Mills, Inc. The ruling was requested on a multilayer wood flooring panel. A sample was submitted for our review and will be retained for reference.
The flooring panel sample measures approximately 2” wide by 15 ½ inches long by 10mm in thickness. The panel consists of five layers – or plies - of wood veneers, each measuring approximately 2mm in thickness. The face ply consists of Acacia, a non-coniferous wood, and the remaining plies are Eucalyptus, also a non-coniferous wood. The grain of each ply runs at a 90-degree angle to that of the subsequent plies. The panel is coated with stain and, presumably, a clear protective material such as polyurethane; the grain of the wood is not obscured. The panel is tongued and grooved on all edges and ends.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level (for the 4 digit headings and the 6 digit subheadings) and facilitate classification under the Harmonized Tariff Schedule of the United States (HTSUS) by offering guidance in understanding the scope of the headings and the General Rules of Interpretation (GRIs). While neither legally binding nor dispositive of classification issues, the ENs provide commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989). The instant products meet the definition of “plywood” as set forth in the ENs to heading 4412 of the HTSUS, as they are panels constructed 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.” Plywood is specifically provided for in heading 4412, HTSUS, and these products are classified in that heading in accordance with GRI 1.
The applicable subheading for the multilayer wood flooring panels with a face ply of Acacia 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.
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