CLA-2-44:OT:RR:NC:N1:130
Mr. Martin Giroux
Lauzon Distinctive Hardwood Flooring
2101, Côte des Cascades
Papineauville, J0V 1R0
CANADA
RE: The tariff classification of multilayer wood flooring from Vietnam
Dear Mr. Giroux:
In your letter, dated February 15, 2022, you requested a binding tariff classification ruling. Your request was returned to you for additional information, which was submitted to our office on April 14, 2022. In your letter, you requested a binding classification ruling on multilayer wood flooring panels from Vietnam. Product information and a sample were submitted for our review.
Your request was for product code WOH7P4SXWVV; the sample received was marked WOH7. The product under consideration is a multilayer wood flooring panel. You stated that the panel measures 15mm in thickness, 190mm in width, and 1900mm in length. The face ply of the sample consists of oak (a non-coniferous wood) wood veneer that measures less than 4mm in thickness. The panel substrate is made up of six plies (or layers) of birch (a non-coniferous wood) wood veneer. You indicated the birch wood log is from Latvia but peeled, bonded, assembled and milled in Vietnam. No ply exceeds 6mm in thickness. The grains of the layers generally run at a 90-degree angle to those of the successive layers. The panel is tongued and grooved on its edges and ends and is surface covered with one or more materials that do not obscure the grain of the face ply.
In understanding the language of the Harmonized Tariff Schedule of the United States (HTSUS), the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes (ENs), although not dispositive nor legally binding, provide a commentary
on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The instant panel meets the definition of “plywood” set forth in the ENs to heading 4412 of the HTSUS, as it is 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 this product is classified in that heading in accordance with General Rule of Interpretation 1.
In your letter, you suggest that the flooring panel is classifiable in subheading 4418.75.7000, HTSUS. We disagree. We reviewed the sample you submitted and determined that the face ply is not 4mm or more in thickness. Flooring panels with a face ply measuring less than 4mm in thickness are precluded from classification in 4418.75.7000, HTSUS.
The applicable subheading for the flooring panels with a face veneer measuring less than 4mm in thickness will be 4412.33.3225, 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 of the species alder (Alnus spp.), ash (Fraxinus spp.), beech (Fagus spp.), birch (Betula spp.), cherry (Prunus spp.), chestnut (Castanea spp.), elm (Ulmus spp.), eucalyptus (Eucalyptus spp.), hickory (Carya spp.), horse chestnut (Aesculus spp.), lime (Tilia spp.), maple (Acer spp.), oak (Quercus spp.), plane tree (Platanus spp.), poplar and aspen (Populus spp.), robinia (Robinia spp.), tulipwood (Liriodendron spp.) or walnut (Juglans spp.): 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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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