CLA-2-44:OT:RR:NC:1:130
Ms. Leslie Quig
Consdan International, LLC
319 Second St NE
Burkeville, Virginia 23922
RE: The tariff classification of multilayer wood flooring panels from China
Dear Ms. Quig:
In your letter, dated September 6, 2020, you requested a binding tariff classification ruling for two-ply wood flooring panels. Product information was submitted for our review.
The products under consideration are multilayer wood flooring panels. You state that the panels are imported in random lengths, ranging from 13.75” to 75”, and random widths, ranging from 3.5” to 8.25”. You describe panels that are constructed of a wood face ply laminated onto a wood substrate. The face ply ranges from 1mm to 5mm in thickness and consists of non-coniferous wood, namely red oak, white oak, walnut, hickory, maple, or cherry. The substrate measures between 10mm and 15mm in thickness and is constructed of lumber blocks that are edge-glued together. You explain that the grains of the blocks are randomly oriented either parallel or perpendicular to the grain of the face ply. You indicate that the substrate may consist of SPF (spruce-pine-fir), oak, poplar, walnut, hickory, birch, maple, or cherry wood. You do not identify whether the panels are profiled on their edges and/or ends with interlocking joinery.
Heading 4408 of the Harmonized Tariff Schedule of the United States (HTSUS) defines a “veneer” as a sheet of wood that does not exceed 6mm in thickness. Therefore, a face ply measuring from 1mm to 5mm in thickness is a veneer. The Explanatory Notes to heading 4412, HTSUS, define a “veneered panel” as a veneer affixed to a base, usually of inferior wood. The instant panels are constructed of a veneer laminated onto a base of edge-glued lumber blocks, and as such, meet the definition of “veneered panels”. Veneered panels are specifically provided for in heading 4412, HTSUS. We note, however, that Additional US Note 5(b) to Chapter 44, HTSUS, also governs the classification of some of the imported panels. This note states that “Heading 4418 includes multi-layer assembled flooring panels having a face ply 4mm or more in thickness.” The instant flooring panels are multi-layer, and are an assembly of a face veneer and a lumber substrate. Those panels with a face ply measuring 4mm to 5mm in thickness are therefore classifiable in heading 4418, HTSUS.
The applicable subheading for two-ply wood 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 non-coniferous wood: Other: Other: Wood flooring. The rate of duty will be free.
The applicable subheading for two-ply wood flooring panels with a face ply measuring 4mm to 5mm in thickness will be 4418.75.7000, HTSUS, which provides for Builders' joinery, 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4412.99.5105 or 4418.75.7000, HTSUS, unless specifically excluded, are subject to an 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 HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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