CLA-2-44:OT:RR:NC:N5:130
Mr. Renan Iarek Silva
Triángulo Pisos e Painéis
Rua Chanceler Oswaldo Aranha, 300
Curitiba
BRAZIL
RE: The tariff classification of multilayer wood flooring from Brazil
Dear Ms. Iarek Silva:
In your letter, dated September 5, you requested binding ruling N353323 on multilayer wood flooring. In
your letter, dated October 1, 2025, you requested clarification regarding changes impacted by Presidential
Proclamation 10976, dated September 29, 2025.
The product under consideration is a multilayer wood flooring panel. The flooring panel is constructed of
three wood plies. The panel measures approximately 82.55 to 190.5mm in width by 310-2200mm in length
by 12-14mm in thickness. You indicate that the face ply will measure 3mm in thickness and consist of one of
several tropical woods. The woods include “Brazilian Oak” (Tauari), “Brazilian Chestnut” (Sucupira preta),
“Brazilian Cherry” (Jatoba), “Koa” or “Tigerwood” (Muiracatiara), “Brazilian Ash” (Mandioqueira), and
Jequitibá. The core will measure 9mm in thickness and consist of pine lumber blocks. The back layer will
measure 2mm in thickness and consist of eucalyptus. The grain of the center ply runs at a 90-degree angle to
that of the face and back plies. The panel is tongued and grooved on its edges and ends and is coated with a
UV-cured polymer that does not obscure the face ply.
The applicable subheading for the 3-ply multilayer wood flooring panels with a 3mm-thick face ply of
tropical wood will be 4412.51.3105, HTSUS, which provides for Plywood, veneered panels and similar
laminated wood: Blockboard, laminboard and battenboard: With at least one outer ply of tropical wood:
Plywood: 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: Other: Wood flooring. The rate of duty will be 8 percent ad
valorem.
Effective August 6, 2025, Executive Order 14323 imposed additional duties on products from Brazil. At this
time, products of Brazil provided by heading 9903.01.77, except for products described in headings
9903.01.78 – 9903.01.83, will be subject to an additional ad valorem rate of duty of 40 percent. At the time
of entry, you must report the Chapter 99 heading applicable to your product classification, i.e., 9903.01.77, in
addition to subheading 4412.51.3105, HTSUS, listed above.
You note that subheading 4412.51.3105, HTSUS, was removed from the list of exceptions to reciprocal
tariffs. This means that goods classifiable under 4412.51.3105, HTSUS, are no longer excluded from
reciprocal tariffs. Ruling N353323 showed that the multilayer wood panels were classified in an excepted
subheading in accordance with 9903.01.32. Now that exception no longer applies and the goods are no
longer excluded from reciprocal tariffs. Therefore, the 10 percent duty outlined below is now applicable to
your goods.
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 of Brazil will be
subject to an additional ad valorem rate of duty of 10 percent. 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
4412.51.3105, HTSUS, listed above.
Section 232 tariffs on Lumber and Derivative Products do not apply to the instant merchandise as
4412.51.3105, HTSUS, is not one of the HTSUS codes impacted by these tariffs.
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,
(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division