CLA-2-44:OT:RR:NC:N1:130
Mr. Marcus Schaefer
Global Product Sourcing LLC
7 Mary Way
Hainesport, NJ 08036
RE: The tariff classification of multilayer wood panels from Austria or Hungary
Dear Mr. Schaefer:
You submitted a request for a binding classification ruling, dated February 24, 2021. The ruling was requested on multilayer wood panels from Austria or Hungary. Photos and product information were submitted for our review.
The products under consideration are multilayer wood panels. In the correspondence dated March 9, 2021, you state the panels measure 5.625” in width, 47” in length and 0.157” in thickness. The face veneer is made of oak and measures 0.35 mm in thickness. The substrate material is a high density fiberboard. The back of the plank has 3 strips of pressure sensitive adhesive backed with approximately 2 mm thick foam measuring 1” in width. You state that these panels are square cut on edges and ends. You indicate that the panels are used to decorate walls or ceilings and are not suitable for use as flooring.
The panels meet the definition of a “veneered panel” as set forth in the Explanatory Notes to the Harmonized Tariff Schedule of the United States (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 products will be classified in heading 4412, which specifically provides for veneered panels.
The applicable subheading for the multilayered flooring panel with a face ply of oak will be 4412.99.5115, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other: Other: With at least one outer ply of nonconiferous wood: Other: Other: Other. 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 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