CLA-2-44:OT:RR:NC:1:130
Mr. Harro Jakel
PanTim Wood Products
15 Washington Ave.
Scarborough, ME 04074
RE: The tariff classification of multilayer wood flooring panels
Dear Mr. Jakel:
In your letter, dated April 9, 2018, you requested a binding tariff classification ruling. The ruling was requested on multilayer wood flooring panels. A sample was submitted and will be retained for reference.
The flooring sample consists of three layers of wood laminated together. The face ply is a veneer of White Oak or Red Oak (both non-coniferous woods) and measures approximately 3.5mm in thickness. The core consists of 9mm-thick pine, spruce, or Hevea lumber blocks. The back ply is a 2mm-thick veneer of Hevea or Radiata Pine wood. The grain of each layer runs at a 90-degree angle to that of the subsequent layers. You state that the panels measure 5”-10” in width and 71”-82.5” in length at time of importation. The panel is tongued and grooved on all edges and ends, and is finished with a clear polyurethane.
Plywood is defined in the Explanatory Notes (ENs) for heading 4412, Harmonized Tariff Schedule of the United States (HTSUS), as “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.” This definition describes the instant panels. The ENs also describe “blockboard” as panels “in which the core is thick and composed of blocks, laths or battens of wood glued together and surfaced with the outer plies.” This also describes the instant panels. Both plywood and blockboard are specifically provided for in heading 4412 of the HTSUS, and the panels are classified in that heading in accordance with General Rule of Interpretation 1.
The applicable subheading for the multilayer wood 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 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