CLA-2-44:OT:RR:NC:1:130
Mr. Kelley Edwards
Lumber Liquidators Services, LLC
3000 John Deere Road
Toano, VA 23168
RE: The tariff classification of wood wall cladding from China
Dear Mr. Edwards:
In your letter, dated June 18, 2019, you requested a binding tariff classification ruling. The request was returned to you for additional information, which was received by this office on July 30, 2019. The ruling was requested on wood wall cladding panels. A sample was submitted for our review and will be retained for reference.
The submitted sample is identified as “decorative wooden wall cladding”. You do not identify the dimensions of the imported panels. The panels are made of randomly-sized wood strips laminated onto a 5mm-thick, wooden backing panel. The backing panel is constructed of multiple wooden strips positioned in a compact, ladder-like construction, i.e., a lengthwise strip on each side with crosswise strips between them. The wooden strips on the panel face are cut in random thicknesses, widths, and lengths, and are positioned in a unidirectional, staggered pattern. These strips are positioned such that they extend beyond one edge of the panel, leaving a portion of the backing exposed on the remaining edge. When installed, the extended wood edge of one panel overlaps the exposed backing of another, allowing the panels to “interlock”. You state that the species of hardwood for the face panel strips will be acacia or hickory.
The applicable subheading for the wooden wall cladding panels will be 4418.99.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Other: Other: Other: Other: Prefabricated partitions and panels for buildings. The rate of duty will be 3.2 percent ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(e), HTSUS. For additional information see “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.03 and classified in one of the subheadings enumerated in U.S. note 20(e) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by subheading 9903.88.03.
Products of China classified under subheading 4418.99.9050, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4418.99.9050, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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