CLA-2-44:OT:RR:NC:N5:130
Mr. Martin Giroux
Lauzon Distinctive Hardwood Flooring
2101 Côte des Cascades
Papineauville, QC J0V1R0
Canada
RE: The tariff classification and country of origin of multilayered wood flooring
Dear Mr. Giroux:
In your letter, dated June 15, 2026, you requested a binding tariff classification and country of origin ruling
on multilayer wood flooring. Product information and images were submitted for our review.
The product under consideration is multilayer wood flooring. The flooring consists of three layers of wood.
The face veneer measures 3.5mm in thickness and consists of red oak, white oak, or hard maple, all
nonconiferous woods. The core consists of blocks of red pine, SPF, or linden measuring 13.5mm in
thickness. The back ply consists of a 2mm-thick layer of eucalyptus or linden, also nonconiferous woods.
The grain of each layer runs at a 90-degree angle to that of the adjacent layers. The panels are tongued and
grooved on their edges and ends. A clear, UV-cured coating that does not obscure the grain is applied to the
panels.
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. The ENs also describe
“blockboard” as panels “in which the core is thick and composed of blocks, laths or battens of wood glued
together and surfaced with the outer plies.” This also describes the instant panels. Both plywood and
blockboard are specifically provided for in heading 4412 of the HTSUS. You suggested classification in
heading 4418, however, Additional US Note 4(b) to Chapter 44 indicates that assembled multilayer wood
flooring is only classified in heading 4418 when the face ply measures more than 4mm in thickness. Because
the face ply measures only 3.5mm in thickness, the flooring remains classified in heading 4412.
The applicable subheading for the multilayer wood flooring panels will be 4412.52.3105, HTSUS, which
provides for Plywood, veneered panels and similar laminated wood: Blockboard, laminboard and
battenboard: Other, with at least one outer ply of nonconiferous 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 general rate of duty will be 8 percent ad valorem.
In your letter, you outline a scenario wherein wood sourced from multiple countries is manufactured into
multilayer panels in Canada. The back plies are peeled in Paraguay, the core blocks are manufactured in
Canada, and the face plies are sawn in Canada. The panels are laid up, glued, tongue and grooved, and
finished in Canada.
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that unless excepted, every
article of foreign origin imported into the United States shall be marked in a conspicuous place as legibly,
indelibly, and permanently as the nature of the article (or its container) will permit, in such a manner as to
indicate to the ultimate purchaser in the United States, the English name of the country of origin of the
article. Congressional intent in enacting 19 U.S.C. 1304 was “that the ultimate purchaser should be able to
know by an inspection of the marking on the imported goods the country of which the goods is the product.
The evident purpose is to mark the goods so that at the time of purchase the ultimate purchaser may, by
knowing where the goods were produced, be able to buy or refuse to buy them, if such marking should
influence his will.” See United States v. Friedlaender & Co., 27 C.C.P.A. 297, 302 (1940).
Section 134.1(b), CBP Regulations (19 CFR 134.1(b)), defines “country of origin” as the country of
manufacture, production, or growth of any article of foreign origin entering the United States. Further work
or material added to an article in another country must effect a substantial transformation in order to render
such other country the “country of origin” within the meaning of the marking laws and regulations.
Pursuant to section 102.0, interim regulations, related to the marking rules, tariff-rate quotas, and other
USMCA provisions, published in the Federal Register on July 6, 2021 (86 FR 35566), the rules set forth in
sections 102.1 through 102.18 and 102.20 determine the country of origin for marking purposes with respect
to goods imported from Canada and Mexico. Section 102.11 provides a required hierarchy for determining
the country of origin of a good for marking purposes, with the exception of textile and apparel goods which
are subject to the provisions of 19 CFR 102.21. See 19 CFR 102.11.
Applied in sequential order, 19 CFR 102.11(a) provides that the country of origin of a good is the country in
which:
(1) The good is wholly obtained or produced;
(2) The good is produced exclusively from domestic materials; or
(3) Each foreign material incorporated in that good undergoes an applicable change in tariff
classification set out in Part 102.20 and satisfies any other applicable requirements of that section, and
all other applicable requirements of these rules are satisfied.
The flooring is not wholly obtained or produced in Canada or produced exclusively of domestic materials.
Part 102.20 indicates that if manufacturing effects “(a) change to heading 4412 from any other heading,
except from plywood of subheading 4418.73 through 4418.79”, then the country of origin is Canada. In
Canada, lumber (heading 4407) is sawn into veneers (heading 4408), lumber blocks are cut (heading 4407),
and the layers are laid up to form a panel classifiable in heading 4412. Therefore, the rule is met and the
country of origin of the panels is Canada. Notably, this manufacturing also meets the substantial
transformation rule.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
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)
James P. Forkan
Director
National Commodity Specialist Division