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 flooring from China
Dear Mr. Jakel:
In your letter, dated June 30, 2019, you requested a binding tariff classification ruling. The ruling was requested on multilayer flooring panels. A sample and product information were submitted for our review and will be retained for reference.
The product is identified as “Engineered Stone Plastic Composite Flooring”. It is constructed of two plys – a 1mm-thick white oak, hickory, or maple veneer laminated onto a 5mm-thick, stone-plastic composite base. The panels measure approximately 5-10” wide x 48” or 71” long x 7.5mm thick. Each panel is overlaid on its back with a 1.5mm-thick cellular rubber sheet that functions as an underlayment. The panels are continuously shaped on edges and ends with an interlocking tongue and groove-type mechanism for installation.
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 two-ply flooring panel meets the definition of a “veneered panel” as set forth in the ENs to heading 4412. A veneered panel is a panel “consisting of a thin veneer of wood affixed to a base, usually of inferior wood, by gluing under pressure.” The ENs continue that “(w)ood veneered on to a base other than wood (e.g., panels of plastics) is also classified here provided it is the veneer which gives the panel its essential character.” The veneered panel simulates a flooring panel constructed of solid wood. The plastic-stone composite base will not be seen when the product is installed. Because the face wood veneer gives the product is consumer appeal, we find that it does give the panel its essential character. As heading 4412 provides specifically for veneered panels, the flooring panels will be classifiable in that heading.
The rubber covering on the panel back does not impact classification. Additional US Note 1(c) to the HTSUS defines the term “surface covered”:
The term "surface covered," as applied to the articles of headings 4411 and 4412, means that one or more exterior surfaces of a product have been treated with creosote or other wood preservatives, or with fillers, sealers, waxes, oils, stains, varnishes,
paints or enamels, or have been overlaid with paper, fabric, plastics, base metal, or other material.
The rubber meets the definition of a surface covering. However, the applicable subheading does not distinguish by the presence of a surface covering.
The applicable subheading for multilayer flooring panels 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.
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 subheading 4412.99.5105, 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, 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.
The wood 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).
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