CLA-2-44:OT:RR:NC:1:130
Mr. Martin Giroux
Lauzon Distinctive Hardwood Flooring
2101 Cote des Cascades
Papineauville, J0V 1R0
Canada
RE: The tariff classification of multilayer wood flooring from Indonesia
Dear Mr. Giroux:
In your letter, dated January 19, 2021, you requested a binding tariff classification ruling. The ruling was requested for multilayer wood flooring panels. Product information and photos were submitted for our review.
The request concerns multilayered flooring panels identified by product number WO0-TK401. You state that each panel measures approximately 83mm (3 ¼”) or 127mm (5”) wide by 1800mm (5.9’) long by 19mm thick, and is constructed of four wood layers. The oak face ply measures approximately 3mm in thickness. The second ply is a 1.5mm-thick Hevea veneer, the third ply is a 13mm-thick layer of Hevea wood blocks, and the back ply is a 1.5mm-thick Hevea veneer. The layers are laminated one on top of the next, with the grain of each layer oriented at a 90-degree angle to those of the successive layers, with the exception of the face and second plies, whose grains are parallel. The panels are coated with a clear material and are tongued and grooved on their edges and ends.
We note that, in your submission, you include an attachment named “sonoma label”. This label does not appear to correlate to the product information you have submitted. This product appears to be identified by item number WOH8P402PVS, and measures 203mm (8”) wide by 19/32” (15mm) thick. We are disregarding this label and classifying only the panel for which you submitted a written description and photograph.
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 multilayer flooring panels meet the definition of “plywood” as set forth in the ENs to heading 4412. “Plywood” is defined as a panel “consisting 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.”
Regardless of the the fact that the face and second plies have parallel grains, the panels still meet the definition - and retains the properties - of plywood. Furthermore, the panels meet 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.” Additionally, the ENs to heading 4421 identify Hevea as a tropical wood for classification purposes.
The applicable subheading for the multilayer wood flooring panels 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. Please note that goods from Indonesia that are classifiable in subheading 4412.94.3105, HTSUS, are not eligible for duty-free treatment under the Generalized System of Preferences program. Please see General Note 4(d), HTSUS.
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