CLA-2-44:OT:RR:NC:1:130
Mr. Carlos Munoz
FD Sales Company LLC
2500 Windy Ridge Pkwy SE
Atlanta, GA 30339
RE: The tariff classification of multilayer wood flooring from Sweden
Dear Mr. Munoz:
On January 15, 2021, you submitted a request for a binding classification ruling. The ruling was requested for multilayer wood flooring from Sweden. Photos and product information were submitted for our review.
The product under consideration is multilayer wood flooring panels. The panels measure approximately 187mm in width, 15mm in thickness, and 2420mm in length (7.94 feet). They are constructed of three wood layers. The face ply consists of white oak or ash wood (both non-coniferous woods) and measures approximately 3.5mm in thickness. The core consists of pine and/or spruce “fingers” or blocks that measure approximately 9.5mm in thickness. The back is a 2mm-thick spruce wood layer. The terminal block on each end of the panel core is constructed of veneer-core plywood. The grain of the core layer runs at a 90-degree angle to those of the face and back layers. The panels are shaped with an exaggerated tongue/groove-type interlocking system on their edges and ends. On one end of each panel, a plastic strip is inserted into the groove to facilitate “floating” installation. The panels are coated with a UV-cured, transparent finish.
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 panels meet the definition of “plywood” set forth in the ENs to heading 4412 of the HTSUS, as they are 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.” The product also meets the definition of “similar laminated wood”, namely, “blockboard”: panels “in which the core is thick and composed of blocks, laths or battens of wood glued together and surfaced with the outer plies.” Both plywood and blockboard are specifically provided for in heading 4412, HTSUS, and this product is classified in that heading in accordance with GRI 1.
In your letter, you suggest that, because the core of the flooring panel is made up of wood blocks, the product is not plywood. We disagree. A substantially similar product was already considered by the Court of Appeals for the Federal Circuit (CAFC) in Boen Hardwood Flooring, Inc. v. United States (No. 03-1287, February 2, 2004). The court determined that the spacing between the core blocks was not relevant:
There are three common characteristics of “plywood” found in the definitions provided above: (1) there must be at least three layers; (2) each layer must be arranged at a right angle to its adjacent layer; and (3) the layers must be bonded together. There is no requirement that each layer be constructed in a certain manner. We conclude, therefore, that the terms “sheet” and “veneer” are not limited to a continuous expanse and that “plywood” encompasses a product whose middle layer is composed of slats or strips with minor spacing between them.
The instant product consists of three layers bonded together with the grain of the core oriented at a right angle to the grains of the face and back plies. It therefore meets the Court’s definition of plywood. The Court is clear that a panel with a core made of blocks, and not a continuous expanse of wood, still meets the definition of plywood.
In your letter, you also argue that, due to the core being a combination of lumber and plywood, the product is not blockboard and, as such, is classifiable under subheading 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. Again, we disagree. While we acknowledge that there are two materials comprising the core of the panel, we must consider the entire panel. The flooring panels measure over 95” in length. The plywood blocks comprise only a very small portion of the panel; they are present only at the ends of the panel and measure fewer than 5” in total length. They do not merit equal consideration with the lumber blocks. Furthermore, the terminal plywood pieces function as modified blocks that are consistent with the blockboard construction throughout the board. The plywood ends are merely an enhancement, likely for purposes of strengthening the interlocking mechanism or easing its milling. We therefore find that the terminal veneer-core plywood blocks do not alter the identity of the blockboard. Additionally, classification in subheading 4412.99.5105, HTSUS, is precluded, as this product is plywood and the subheading provides only for products that are not plywood. The presence of the plastic strip does not impact classification.
The applicable subheading for the multilayered flooring panel 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.
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 the 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