CLA-2-44:OT:RR:NC:1:130
Mr. Zhao Yan Li
Dalian Shumaike Floor Manufacturing Co., Ltd.
Taiping Street
Taiping Industrial Estate
Pulandian District
Dalian 116299
CHINA
RE: The tariff classification of multilayer wood flooring panels from China
Dear Mr. Li:
In your letter, dated May 9, 2019, you requested a binding tariff classification ruling on behalf of your client, Montex, Inc. The ruling was requested on multilayer wood flooring. Samples and product information were submitted for our review and will be retained for reference.
The products under consideration are flooring panels each consisting of two layers or plies of wood, laminated one on top the other. The face ply of each panel is a continuous oak veneer. The substrate is constructed of edge glued pieces of wood with grains running parallel to the face ply. The expanse of edge-glued wood pieces is alternated at irregular intervals with a strip of edge-glued wood pieces with grains running perpendicular to that of the face ply. The panels are constructed to varying dimensions, with thickness ranging from 14mm to 20mm, width ranging from 120mm to 800mm, and length ranging from 600mm to 3900mm. The face ply veneers for each panel are 3mm, 4mm, or 6mm in thickness.
A “veneered panel” is defined in the Explanatory Notes to the Harmonized System (ENs) for heading 4412, Harmonized Tariff Schedule of the United States (HTSUS) as a panel “consisting of a thin veneer of wood affixed to a base, usually of inferior wood, by gluing under pressure.” This definition describes the instant flooring panels. Veneered panels are specifically provided for in heading 4412, HTSUS. Panels with a face ply measuring less than 4mm in thickness will therefore be classifiable in heading 4412, HTSUS, in accordance with General Rule of Interpretation 1. However, multi-layer flooring panels with a face ply measuring 4mm or more in thickness are governed by Additional US Note 5(b) to Chapter 44, HTSUS, which states that “Heading 4418 includes multi-layer assembled flooring panels having a face ply 4 mm or more in thickness.” Therefore, the panels with 4mm- or 6mm-thick face plies will be classifiable in heading 4418, HTSUS, in accordance with this note.
The applicable subheading for the two-ply, oak-faced flooring panels with a face ply measuring less than 4mm in thickness will be 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. The rate of duty will be free.
The applicable subheading for the two-ply, oak-faced flooring panels with a face ply measuring 4mm or more in thickness will be 4418.75.7000, HTSUS, which provides for Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Assembled flooring panels: Other, multilayer: Other. The rate of duty will be 5 percent ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(e), HTSUS. For additional information see “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.03 and classified in one of the subheadings enumerated in U.S. note 20(e) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by subheading 9903.88.03.
Products of China classified under subheadings 4412.99.5105 and 4418.75.7000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4412.99.5105 or 4418.75.7000, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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