CLA-2-44:OT:RR:NC:2:230
Mr. Michael S. McCullough
Vandergrift Forwarding Co, Inc.
9317 Cheshire Road
Sunbury, OH 43074
RE: The tariff classification of veneered and plywood flooring panels from China
Dear Mr. McCullough:
In your letter dated June 11, 2015, you requested a tariff classification ruling on behalf of your client, Lumber Liquidators.
The ruling was requested on veneered and plywood flooring panels. Three representative samples were submitted for our review. The samples will be retained for future reference.
Sample panel #10015264 measures approximately 5” (W) x ½” in thickness. The plywood panel is constructed of seven veneer plies (all under 6 mm thick). You state that the top layer (the face ply) consists of a 3mm-thick birch (Betula spp) veneer. The core of the plywood panel consists of five eucalyptus veneers laminated together so that the grains of the layers run at angles to each other. The flooring panel is backed with a 1mm-thick poplar veneer. The panel is tongued and grooved on its edges, and presumably on its ends, with an interlocking profile.
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRIs will be applied, in the order of their appearance.
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 HTSUS by offering guidance in understanding the scope of the headings and the General Rules of Interpretation. 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 ENs to heading 44.12 define the term "plywood" as follows: “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”.According to the submitted description, composition, and construction of the subject merchandise, the panel in question is within the scope of the term "plywood" of heading 4412, HTSUS. It does not meet the definitions of a veneered panel or similar laminated wood.
The applicable subheading for the plywood flooring panel will be 4412.32.0565, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other plywood, consisting solely of sheets of wood, each ply not exceeding 6 mm in thickness: Other, with at least one outer ply of nonconiferous wood: 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: With a face ply of birch (Betula spp.): Other (than panels of certain specified dimensions): Other (than not surface covered). The rate of duty will be free.
Sample panel #10003245 measures approximately 5 ¼” (W) x ½” in thickness. The flooring panel is constructed of three layers. The face ply is a 1mm-thick veneer of Acacia. This veneer is laminated onto a 9mm-thick medium density fiberboard (MDF) core. The panel is backed with a 1mm-thick poplar veneer. The panel is tongued and grooved on its edges, and presumably on its ends, with an interlocking profile.
Sample panel #10007642 measures approximately 5 ¼” (W) x ½” in thickness. The flooring panel is constructed of three layers. The face ply is a 1mm-thick veneer of Hickory. This veneer is laminated onto a 9mm-thick MDF core. The panel is backed with a 1mm-thick poplar veneer. The panel is tongued and grooved on its edges, and presumably on their ends, with an interlocking profile.
The panels meet the definition of a “veneered panel” as set forth in the Explanatory Notes (ENs) to the HTSUS for heading 4412: “Veneered panels…are panels consisting of a thin veneer of wood affixed to a base, usually of inferior wood, by gluing under pressure.” Therefore, in accordance with General Rule of Interpretation 1, the product will be classified in heading 4412, which specifically provides for veneered panels.
The applicable subheading for the veneered flooring panels will be 4412.99.5105, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other (than plywood consisting solely of sheets of wood under 6 mm in thickness): Other (than blockboard, laminboard and battenboard): With at least one outer ply of nonconiferous wood: Other (than with at least one layer of particle board): Other (than plywood). The rate of duty will be free.
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 http://www.usitc.gov/tata/hts/.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit 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.
The merchandise in question may be subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://trade.gov/enforcement, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by U.S. Customs and Border Protection.
The flooring in question, which is tongued and grooved with an interlocking profile, may be subject to an ITC exclusion order dealing with certain laminated floor panels (ITC Investigation No. 337-TA-545). The determination of whether your flooring panels are subject to the ITC Exclusion Order will be made independently of the tariff classification ruling. For further information on admissibility please contact your local Customs office prior to importation of the goods. If you require a written ruling on whether the exclusion order applies to your flooring panels, you should submit a ruling request with a sample of the flooring panels to the following office: U.S. Customs and Border Protection, IPR & Restricted Merchandise Branch, Regulations and Rulings, 799 9th Street N.W. – 7th Floor, Washington, DC 20229-1177. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
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,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division