CLA-2-44:OT:RR:NC:N5:130
Mr. Daniel Natkin
Essex Finishing
135 Essex Ave E
Avenel, NJ 07001
RE: The tariff classification of multilayer wood flooring from Vietnam
Dear Mr. Natkin:
In your letter, dated April 30, 2025, you requested a binding classification ruling on multilayer wood
flooring. Product information and photos were submitted for our review.
The first product under consideration is a multilayer wood flooring panel. The flooring panel is constructed
of 12 plies. The face ply, measuring 3.95mm in thickness, consists of a continuous sheet of oak (Quercus
spp., a non-coniferous wood) wood veneer. The substrate plies all measure less than 2mm in thickness and
consist of birch (Betula spp., a non-coniferous wood) wood. The grain of each ply is oriented at a 90-degree
angle to the grains of the adjacent plies. The panel is tongued and grooved on its edges and ends, and the
back ply is grooved crosswise at regular intervals. The product is not surface-covered with any material.
The second product under consideration is a multilayer wood flooring panel. The flooring panel is
constructed of ten plies. The face ply, measuring 3.95mm in thickness, consists of a continuous sheet of
walnut (Juglans spp., a non-coniferous wood) wood veneer. The substrate plies all measure less than 2mm in
thickness and consist of birch (Betula spp., a non-coniferous wood) wood. The grain of each ply is oriented at
a 90-degree angle to the grains of the adjacent plies. The panel is tongued and grooved on its edges and ends,
and the back ply is grooved crosswise at regular intervals. The product is not surface-covered with any
material.
In understanding the language of the Harmonized Tariff Schedule of the United States (HTSUS), the
Explanatory Notes to the Harmonized System (ENs) may be utilized. The ENs, although not dispositive nor
legally binding, provide a commentary on the scope of each heading of the HTSUS, and are the official
interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127,
35128 (August 23, 1989). “Plywood” is defined in the ENs for heading 4412, HTSUS: a panel “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. Plywood is specifically
provided for in heading 4412.
The applicable subheading for the multilayer wood flooring panels with a face ply of oak wood will be
4412.33.3225, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Plywood,
veneered panels and similar laminated wood: Other plywood consisting solely of sheets of wood (other than
bamboo), each ply not exceeding 6 mm in thickness: Other, with at least one outer ply of nonconiferous
wood of the species alder (Alnus spp.), ash (Fraxinus spp.), beech (Fagus spp.), birch (Betula spp.), cherry
(Prunus spp.), chestnut (Castanea spp.), elm (Ulmus spp.), eucalyptus (Eucalyptus spp.), hickory (Carya
spp.), horse chestnut (Aesculus spp.), lime (Tilia spp.), maple (Acer spp.), oak (Quercus spp.), plane tree
(Platanus spp.), poplar and aspen (Populus spp.), robinia (Robinia spp.), tulipwood (Liriodendron spp.) or
walnut (Juglans spp.): 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: Wood flooring. The rate of duty will be 8
percent ad valorem.
The applicable subheading for the multilayer wood flooring panels with a face ply of walnut wood will be
4412.33.2625, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other
plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness:
Other, with at least one outer ply of nonconiferous wood of the species alder (Alnus spp.), ash (Fraxinus
spp.), beech (Fagus spp.), birch (Betula spp.), cherry (Prunus spp.), chestnut (Castanea spp.), elm (Ulmus
spp.), eucalyptus (Eucalyptus spp.), hickory (Carya spp.), horse chestnut (Aesculus spp.), lime (Tilia spp.),
maple (Acer spp.), oak (Quercus spp.), plane tree (Platanus spp.), poplar and aspen (Populus spp.), robinia
(Robinia spp.), tulipwood (Liriodendron spp.) or walnut (Juglans spp.): 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: With a face ply of walnut (Juglans spp.): Wood flooring. The rate of duty will be 5.1 percent ad valorem.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading
4412.33.3225 or 4412.33.2625, HTSUS, listed above.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division