CLA-2-44.:OT:RR:NC:2:230
Mr. John Troendle
Crescent Hardwood Supply
1101 Sams Avenue
Harahan, LA 70123
RE: The tariff classification of plywood flooring panels with face plies of Ipe, Teak, Walnut, Maple, Cherry, Brazilian Cherry, Hickory, Wormy Chestnut, Santos Mahogany, Red Oak, Cypress, White Oak, and Reclaimed Heart Pine from Taiwan
Dear Mr. Troendle:
In your letter dated September 12, 2010 you requested a tariff classification ruling. The ruling was returned to you for additional information, which was resubmitted to this office on October 14, 2010.
The ruling was requested on several plywood flooring panels with varying measurements that will be noted herein. The edges and ends of each panel are tongued and grooved. All but one of the panels consists of six plies of wood veneers laminated together so that the grain of each ply runs at an angle to that of the adjacent ply. Each panel is surface covered with a transparent UV coating. Each face ply is laminated to a base of Radiata pine plywood.
The Ipe, Teak, American walnut, red oak, Santos mahogany, wormy chestnut, hickory, Brazilian cherry, American cherry, maple, Australian cypress, and reclaimed heart pine flooring panels each have a face ply measuring 2mm in thickness, which is laminated to a 5-ply, pine plywood substrate. The panels each measure 11mm in overall thickness, and range from 90mm to 120mm in width. The white oak sample, also measuring 90mm in width, has a face ply measuring 4mm in thickness, which is laminated to a 9mm thick, 7-ply, pine plywood substrate.
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRIs will be applied, in the order of their appearance.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level (for the 4 digit headings and the 6 digit subheadings) and facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the General Rules of Interpretation. While neither legally binding nor dispositive of classification issues, the ENs provide commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989).
The ENs to heading 44.12 describe the term "plywood" as follows: Plywood 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 gives the panels greater strength and, by compensating shrinkage, reduces warping. Each component sheet is known as a "ply" and plywood is usually formed of an odd number of plies, the middle ply being called the "core". According to the submitted description, samples, composition, and construction of the subject merchandise, all of the panels in question are within the scope of the term "plywood" of heading 4412, HTSUS. The white oak panel, however, has a face ply measuring 4mm in thickness, which disqualifies its classification in heading 4412. Additional U.S. Note 4(b) to Chapter 44, HTSUS, specifically includes multi-layer assembled flooring panels having a face ply of 4mm or more in thickness in heading 4418.
The applicable subheading for the plywood flooring with a face ply of Ipe or Teak will be 4412.31.5125, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other plywood, consisting solely of sheets of wood, each ply not exceeding 6mm in thickness: With at least one outer ply of tropical wood specified in subheading note 1 to this chapter: 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 (than with a face ply of certain enumerated species): Other (than with a face ply of additional enumerated species): Wood flooring. The rate of duty will be 8 percent ad valorem.
The applicable subheading for the plywood flooring with a face ply of American walnut (Juglans nigra) will be 4412.32.2520, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other plywood, consisting solely of sheets of wood, each ply not exceeding 6 mm in thickness: Other, with at least one outer ply of nonconiferous wood: 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 Spanish cedar (Cedrela spp.) or walnut (Juglans spp.). The rate of duty will be 5.1 percent ad valorem.
The applicable subheading for the plywood flooring with a face ply of maple, American cherry, hickory, red oak, Santos mahogany, wormy chestnut, or Brazilian cherry will be 4412.32.3125, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other plywood, consisting solely of sheets of wood, each ply not exceeding 6mm in thickness: Other, with at least one outer ply of nonconiferous wood: 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 (than with a face ply of certain enumerated species): Wood flooring. The rate of duty will be 8 percent ad valorem.
The applicable subheading for the plywood flooring with a face ply of Australian cypress will be 4412.39.4069, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other plywood, consisting solely of sheets of wood, each ply not exceeding 6mm in thickness: Other, with both outer plies of coniferous wood: 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 (than certain enumerated species): Other (than additional enumerated species): Other. The rate of duty will be 8 percent ad valorem.
The applicable subheading for the plywood flooring with a face ply of white oak will be 4418.72.9500, HTSUS, which provides for Builders’ joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Assembled flooring panels: Other, multilayer: Other (than having a face ply more than 6mm in thickness): Other (than of unidirectional bamboo). The rate of duty will be 8 percent ad valorem.
We are unable at this time to classify the plywood flooring panel with a face of reclaimed heart pine. The term “heart pine” does not reference a particular species of wood, but rather, the location of the trunk from which the wood is cut. In order to classify this item, we require that the actual species of pine be identified. When this information is available, you may wish to consider resubmission of your request.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division