CLA-2-44:OT:RR:NC:N3:230
Mr. Yiming Ma
J.E.T.S. B.V.
Sluispolderweg 32
Zaandam, Noord-Holland 1505HK
NETHERLANDS
RE: The tariff classification of painted multilayered wood flooring panels from the Netherlands
Dear Mr. Ma:
In your letter, dated April 28, 2016, you requested a tariff classification ruling. The request was returned to you for additional information, which was received by this office on August 3, 2016. The ruling was requested on painted multilayer wood flooring panels. A sample and product information were submitted for our review and will be retained for reference.
You identify the flooring panels as “Engineered Oak Panels”. While you indicate that the panels consist of a painted 4mm- or 6mm-thick oak veneer laminated onto a 12mm- to 18mm-thick substrate of birch plywood, the sample submitted has a face ply measuring less than 4mm in thickness. You state that the length of the panels ranges from 150cm to 250cm; you do not identify the width. The panel consists of 12 layers of wood, with the grain of each layer running at an angle to that of the successive layers. The panel is tongued and grooved for installation, and has been painted on its face with an opaque white paint. You do not indicate if the panels are coated with any other protective finish, such as polyurethane or aluminum oxide. The grain of the face ply is obscured by the opaque paint. No indication is provided as to the countries in which manufacturing of the panels takes place.
You suggest that the panels are classifiable under subheadings 4412.99.5105 or 4412.99.5115, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. These classifications describe veneered panels, other than those of a plywood construction. “Veneered panels” are defined in the Explanatory Notes to the Harmonized System (ENs) as being “panels consisting of a thin veneer of wood affixed to a base, usually of inferior wood, by glueing under pressure”. The ENs also define “plywood” as “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.” The plywood definition describes your product more specifically than the definition of veneered panels. Therefore, the product with the face ply of less than 4mm in thickness is classified under heading 4412, HTSUS as plywood flooring. The panel with the 6mm face, however, is governed by Additional U.S. Note 4(b) to Chapter 44, HTSUS, which states that “Heading 4418 includes multi-layer assembled flooring panels having a face ply 4 mm or more in thickness.” Since the instant product, when it has a face ply of 6mm, is a flooring panel that consists of an assembly of multiple layers, and has a face ply measuring 4mm or more in thickness, it is classifiable in Heading 4418, HTSUS.
The applicable subheading for the multilayer wood flooring panel with a painted face ply of less than 4mm in thickness will be 4412.32.5600, 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: Other (than 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:). The rate of duty will be 8 percent ad valorem.
The applicable subheading for the multilayer wood flooring panels with a painted face ply of 6mm in thickness 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 6 mm in thickness): Other. The rate of duty will be 5 percent ad valorem.
Please note that multilayer wood flooring panels from China are subject to antidumping and countervailing duties. Because you do not indicate where manufacturing of the instant product takes place, please be aware that the merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/.
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 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