CLA-2-44:OT:RR:NC:N1:230
Mr. Robert D. Stang
Husch Blackwell, LLP
750 17th St. NW #900
Washington, DC 20006
RE: The tariff classification of multilayer wood flooring panels from China
Dear Mr. Stang:
In your letter, dated January 11, 2017, you requested a tariff classification ruling on behalf of your client, Jiangsu Senmao Bamboo and Wood Industry Co., Ltd. The ruling was requested on multilayer wood flooring panels. Samples and product information were submitted for our review, and will be retained for reference.
The ruling request regards three multilayer wood flooring panels, each measuring approximately 190mm in width. The three panels are identified at JSBW-12/2, JSBW-13/3, and JSBW-16/6. Each panel is constructed of two layers, a face ply laminated to a pine lumber substrate. The substrate for each panel consists of multiple pieces of wood, the grains of which run both lengthwise and crosswise relative to the grain of the face ply. The sample of panel JSBW-12/2 measures approximately 12mm in thickness, and has a an oak face ply measuring 2mm in thickness. The sample of panel JSBW-13/3 measures 13mm in thickness and has an oak face ply measuring approximately 4mm in thickness. The sample of panel JSBW-16/6 measures 16mm in thickness and has an oak face ply measuring approximately 6mm in thickness. You state that the face plies may also consist of hickory, walnut, acacia, or birch woods. You identify that the imported panels measure approximately 1900mm in length.
In your letter, you assert that the JSBW-13/3 panel has a face ply measuring 3.0mm-3.8mm in thickness. You also state that panel JSBW-16/6 has a face ply measuring 6.1mm-6.8mm in thickness. Because wood thicknesses are often imprecise, we will include herein classifications for products with face plies measuring from 4mm to 6mm in thickness.
The Explanatory Notes to the Harmonized System (ENs) for heading 4412 define a “veneered panel” as “consisting of a thin veneer of wood affixed to a base, usually of inferior wood, by glueing under pressure.” Heading 4408, Harmonized Tariff Schedule of the United States (HTSUS) defines a veneer as a sheet of wood not exceeding 6mm in thickness. As such, only the face plies of JSBW-12/2 and JSBW-13/3 clearly constitute veneers. These two panels meet the definition of a “veneered panel” as set forth in heading 4412, HTSUS. However, Panels JSBW-13/3, when having a face ply of 4mm or more in thickness, and JSBW-16/6, regardless of the precise thickness of the face ply, are precluded from classification in heading 4412, in accordance with Additional US Note 4(b) to Chapter 44, HTSUS.
Additional US Note 4(b) states that “Heading 4418 includes multi-layer assembled flooring panels having a face ply 4 mm or more in thickness.” This note governs the classification of both JSBW-13/3 panels with a face ply measuring 4mm or more in thickness, and JSBW-16/6 panels.
The applicable subheading for panels JSBW-12/2 and JSBW-13/3 panels with a face ply of less than 4mm in thickness will be 4412.99.5105, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other: Other: With at least one outer ply of nonconiferous wood: Other: Other: Wood flooring. The rate of duty will be free.
The applicable subheading for the JSBW-13/3 panels with a face ply of 4mm or more in thickness and the JSBW-16/6 panels with a face ply of 6mm or less in thickness will be 4418.75.7000, 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. The rate of duty will be 5 percent ad valorem.
The applicable subheading for the JSBW-16/6 panels with a face ply of more than 6mm in thickness will be 4418.75.4000, 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: Having a face ply more than 6 mm in thickness. The rate of duty will be 3.2 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