CLA-2-44:OT:RR:NC:1:130
Mr. Kevin Gessner
Creative at Home USA, Inc.
30 N Gould Street, Suite 5428
Sheridan, Wyoming 82801
RE: The tariff classification of a wooden flush-mount floor vent from China
Dear Mr. Gessner:
In your letter, dated June 17, 2020, you requested a binding tariff classification ruling. The ruling was requested on wooden flush-mount floor vent assembly. Photos and product information were submitted for our review.
The product for which the request was submitted is a wooden, two-piece vent assembly for installation into, and flush with, a wood floor. The two pieces comprising the assembly are a constructed, rectangular frame and a slotted, removable ventilation grille. The frame is permanently installed into the flooring, while the grille rests on a ledge inside of the frame. Both pieces are constructed of plywood with a face ply of oak, hickory, walnut, or alder wood, and may be stained and covered with a clear protective coating. The vents are imported in various sizes depending upon the size of the duct opening beneath the vent.
The Explanatory Notes to the Harmonized System (ENs) require that, in order for a good to be classifiable in heading 4418, it must be:
…woodwork, including that of wood marquetry or inlaid wood, used in the construction of any kind of building, etc., in the form of assembled goods or as recognisable unassembled pieces (e.g., prepared with tenons, mortises, dovetails or other similar joints for assembly), whether or not with their metal fittings such as hinges, locks, etc.
An item of heading 4418 must be a recognizable article utilized in the construction of a building. The hardwood flush-mount floor vent meets this requirement by means of permanent installation and purpose. As flooring is considered a recognizable article utilized in the construction of a building, so is a vent that is built into the flooring.
The applicable subheading for the wooden flush-mount floor vent will be 4418.99.9095, 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: Other. The rate of duty will be 3.2 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4418.99.9095, HTSUS, unless specifically excluded, are subject to an additional 25% percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading 4418.99.9095, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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