CLA-2:OT:RR:NC:1:230
Ms. Venetia Huffman
CV International, Inc.
1128 W. Olney Road
Norfolk, VA 23507
RE: The tariff classification of multilayer wood flooring panels from Brazil
Dear Ms. Huffman:
In your letter, dated February 14, 2017, you requested a binding tariff classification ruling on behalf of your client, Terra Verde Supply Corp. The ruling was returned to you for additional information, which was received by this office on April 11, 2017. The ruling was requested on various species of multilayer wood flooring panels. Samples were submitted for our review and will be retained for reference.
The first sample is a flooring panel constructed of six wood plies, and measuring approximately 9.5mm in thickness, 3.25” wide, and 1’ to 4’ long. The face ply of the panel, which consists of one of several species of wood, measures 3mm in thickness. The grains of each ply run at a 90-degree angle to that of the subsequent plies. The surface of the face ply has been coated with aluminum oxide and UV-cured polyurethane; these coatings do not obscure the grain of the wood. The panel is tongued and grooved on its edges and ends.
The second sample is a flooring panel constructed of six wood plies, and measuring approximately 12mm in thickness, 5.2” wide, and 1’ to 7’ long. The face ply of the panel, which consists of one of several species of wood, measures 3mm in thickness. The grains of each ply run at a 90-degree angle to that of the subsequent plies. The surface of the face ply has been coated with aluminum oxide and UV-cured polyurethane; these coatings do not obscure the grain of the wood. The panel is tongued and grooved on its edges and ends.
The third sample is a flooring panel constructed of eight wood plies, and measuring approximately 16mm in thickness, 7.5” wide, and 1’ to 7’ long. The face ply of the panel, which consists of one of several species of wood, measures 3mm in thickness. The grains of each ply run at a 90-degree angle to that of the subsequent plies. The surface of the face ply has been coated with aluminum oxide and UV-cured polyurethane; these coatings do not obscure the grain of the wood. The panel is tongued and grooved on its edges and ends.
The face ply of each panel consists of one of several wood species, including Brazilian Walnut (Ipe), Brazilian Ash (Quaruba), Brazilian Chestnut (Sucupira), Brazilian Pecan (Guajuvira), Brazilian Cherry (Jatoba), Brazilian Teak (Cumaru), Brazilian Tigerwood (Muiracatiara), Manoa Oak (Angelim), Amazon Oak (Pequi), Brazilian Oak (Tauari), and Amendoim. You state that the panels are fully manufactured in Brazil.
The majority of the wood species listed above are identified as tropical woods in the Explanatory Notes to the Harmonized System (ENs) for heading 4421, Harmonized Tariff Schedule of the United States (HTSUS). The remaining woods, namely Amazon Oak (Pequi), Tigerwood (Muiracatiara), Amendoim, and Brazilian Pecan (Guajuvira), are classifiable as other non-tropical non-coniferous woods. Additionally, these flooring panels meet 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 and seven 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 with a face ply of tropical wood 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.
The applicable subheading for the multilayer wood flooring panels with a face ply of non-coniferous wood will be 4412.32.3225, 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 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