CLA-2-44:OT:RR:NC:1:230
Mr. Harro Jakel
PanTim Wood Products, Inc.
15 Washington Ave.
Scarborough, ME 04074
RE: The tariff classification multilayer wood flooring panels from Latvia
Dear Mr. Jakel:
In your letter, dated January 22, 2017, you requested a binding tariff classification ruling. The ruling was requested on multilayer wood flooring panels. Two samples were submitted for our review and will be retained for reference.
The first subject flooring panel consists of eight layers of wood, the grain of each layer running at a 90-degree angle to that of the successive layer. The second panel is of an identical construction, but consists of 13 layers. Each panel is tongued and grooved on its edges and ends. You state that the face ply of each panel consists of a 3mm-thick veneer of white oak, and the entire substrate is Baltic birch. The panels measure 12mm and 18mm in thickness, respectively. No ply exceeds 6mm in thickness. The panels are imported in random lengths up to 71” and measure 4”-8” in width. The face ply is coated with a clear urethane. You state that the plywood substrate is manufactured in Latvia and is subsequently shipped to Portugal, where the oak face ply will be applied. You also state that milling and finishing will be completed in Portugal.
The flooring panels meet the definition of “plywood”, which is specifically provided for under heading 4412, Harmonized Tariff Schedule of the United States (HTSUS). “Plywood” is defined in the Explanatory Notes to the Harmonized System (ENs) 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 instant panels consist of 8 and 13 layers and the grains of each layer run at a 90 degree angle to that of the successive layers. Therefore, the panels are classifiable in heading 4412.
The applicable subheading for the multilayer wood flooring panels will be 4412.32.3125, 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: 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.
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