CLA-2-73:OT:RR:NC:1:230
Ms. Sandra Hewines
Northern Wide Plank Flooring
5930 Lloydtown/Aurora Rd
Schomberg, ON LOG 1TO
CANADA
RE: The tariff classification of Hardwood Flush-mount Floor Vent from Canada.
Dear Ms. Hewines:
In your letter, dated May 15, 2017, you requested a binding tariff classification ruling. The ruling was requested on hardwood flush-mount floor vents. Photos and product information were submitted for our review.
The subject hardwood flush-mount floor vent consists of two pieces, a frame and a slotted, removable ventilation grille. The outer diameter of the frame measures approximately 6 3/4” (W) by 13” (L). The grille measures approximately 4” (W) by 10” (L). Both pieces are manufactured from plywood, measure approximately 3/4” or 5/8” in thickness, and have a face ply ranging from 4mm to 6mm in thickness. The face ply consists of white oak, European oak, reclaimed hemlock, reclaimed elm, reclaimed oak, or walnut. We note that, while the instant article is not tongued and grooved to link with wood flooring panels in installation (as many such products in the market are), the frame is still designed to be built into the floor and lay flush with installed wood flooring. The frame structurally surrounds the vent, and the removable grille allows for vent cleaning. Both prevent any hazard from an open vent, and, after installation, become a physical part of the floor.
The ENs to heading 4418, Harmonized Tariff Schedule of the United States (HTSUS), require that an item classified therein be:
…woodwork, including that of wood marquetry or inlaid wood, used in the construction of any kind of building, etc., in the form of assembled goods or as recognisable unassembled pieces (e.g., prepared with tenons, mortises, dovetails or other similar joints for assembly), whether or not with their metal fittings such as hinges, locks, etc.
An item of heading 4418, HTSUS, thus must be a recognizable article utilized in the construction of a building. The hardwood flush-mount floor vent meets this requirement by means of permanent installation and purpose. As flooring is considered a recognizable article utilized in the construction of a building, so does a vent built into the flooring.
The applicable subheading for the hardwood flush-mount floor vent will be 4418.99.9095, HTSUS, which provides for Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Other: Other: Other: Other: Other. 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