CLA-2-44:OT:RR:NC:1:230
Ms. Sharon Garcia
Kuehne & Nagel, Inc.
7850 NW 25th Street
Doral, FL 33122
RE: The tariff classification multilayer wood flooring panels from Brazil
Dear Ms. Garcia:
In your letter, dated January 12, 2017, you requested a binding tariff classification ruling on behalf of your client, BRW Flooring, Inc. The request was returned to you for additional information, which was received by this office on February 10, 2017. The ruling was requested on multilayer wood flooring panels. Five samples were submitted for our review and will be retained for reference.
The first sample is a flooring panel measuring approximately 9.5mm in thickness. The panel is made up of a 3mm-thick face ply of jatoba laminated onto a substrate consisting of four plies. The grains of each ply generally run at a 90-degree angle to that of the subsequent plies. The panel is coated with urethane and aluminum oxide, which do not obscure the grain of the face ply.
The second sample is a flooring panel measuring approximately 12mm in thickness. The panel is made up of a 2mm-thick face ply of copaiba laminated onto a substrate consisting of six plies. The grains of each ply run at a 90-degree angle to that of the subsequent plies. The panel is coated with urethane and aluminum oxide, which do not obscure the grain of the face ply.
The third sample is a flooring panel measuring approximately 7mm in thickness. The panel is made up of a 0.6mm-thick face ply of jatoba laminated onto a substrate consisting of four plies. The grains of each ply run at a 90-degree angle to that of the subsequent plies. The panel is coated with urethane and aluminum oxide, which do not obscure the grain of the face ply.
The fourth sample is a flooring panel measuring approximately 13mm in thickness. The panel is made up of a 3mm-thick face ply of jatoba laminated onto a substrate consisting of five plies. The grains of each ply run at a 90-degree angle to that of the subsequent plies. The panel is coated with urethane and aluminum oxide, which do not obscure the grain of the face ply.
The last sample is a flooring panel measuring approximately 16mm in thickness. The panel is made up of a 3mm-thick face ply of peroba laminated onto a substrate consisting of seven plies. The grains of each ply run at a 90-degree angle to that of the subsequent plies. The panel is coated with urethane and aluminum oxide, which do not obscure the grain of the face ply.
The wood species comprising the face ply of each panel are all identified as tropical woods in the Explanatory Notes to the Harmonized System (ENs) for heading 4421, Harmonized Tariff Schedule of the United States (HTSUS). Additionally, each of the flooring panels meets the definition of “plywood”, which is specifically provided for under heading 4412, HTSUS. “Plywood” is defined in the 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 five to eight layers and the grains of each layer run at a 90 degree angle to that of the successive layers. Therefore, the panels are of a plywood construction and are classifiable in heading 4412.
The applicable subheading for the multilayer wood flooring panels will be 4412.31.5225, 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: With at least one outer ply of tropical 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: 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 the 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