CLA-2-44:OT:RR:NC:N3:230
Mr. Barron Frith
CFL Flooring
3376 Carpet Capital Drive SW
Dalton, GA 30720
RE: The tariff classification of multilayer flooring panels from China
Dear Mr. Frith:
In your letter, dated July 7, 2017, you requested a tariff classification ruling. The ruling was requested on three styles of multilayer flooring panels. Product information and samples were submitted for our review, and will be retained. The request did not contain sufficient information to classify two products, the “Stabilo + Lam” and “Stabilo + LVT”. The additional information we require is outlined at the end of this letter.
The ruling request also regards a third product, identified as “Stabilo + Wood”. The product is a multilayer flooring panel measuring approximately 5” in width by 9mm in thickness by 48” in length. It is constructed of a 0.5mm-thick wood veneer laminated onto an 8mm-thick mineral substrate. You state that the face veneer will consist of any one of several non-coniferous hardwoods including white oak, red oak, walnut, hickory, acacia, or beech. The mineral substrate appears to either have a textile or other mesh backing, or it incorporates the mesh for stability. You have not identified this component of the panel. The panel has an irradiation cross-linked polyethylene (IXPE) foam or cork backing for insulation. The panel is coated with a urethane varnish that does not obscure the grain of the wood.
In your submission, you suggest that the panel is classifiable under 6810.19.12, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Articles of cement, of concrete or of artificial stone, whether or not reinforced: Tiles, flagstones, bricks and similar articles: Other: Floor and wall tiles: Of stone agglomerated with binders other than cement. We disagree. 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.” A “veneer” is defined in heading 4408 as a sheet of wood not exceeding 6mm in thickness. The face ply of the flooring panel, which measures 0.5mm in thickness, consistutes a veneer. The flooring panel therefore meets the definition of a “veneered panel”. The ENs also state that “wood veneered on to a base other than wood (e.g., panels of plastics) is also classified here provided it is the veneer which gives the panel its essential character.” Because the product is a wood-faced substitute for flooring constructed wholly of wood, and because the mineral core is completely obscured when the panels are installed, we find that the wood veneer gives the product its essential character. The IXPE foam or cork backing, in this case, has no impact on classification. The panel is therefore classifiable in heading 4412, HTSUS, in accordance with General Rule of Interpretation 1.
The applicable subheading for the Stabilo + Wood multilayer wood flooring panel 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.
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.
The flooring in question, which is tongued and grooved with an interlocking profile, may be subject to an ITC exclusion order dealing with certain laminated floor panels (ITC Investigation No. 337-TA-545). The determination of whether your flooring panels are subject to the ITC Exclusion Order will be made independently of the tariff classification ruling. For further information on admissibility please contact your local Customs office prior to importation of the goods. If you require a written ruling on whether the exclusion order applies to your flooring panels, you should submit a ruling request with a sample of the flooring panels to the following office: U.S. Customs and Border Protection, IPR & Restricted Merchandise Branch, Regulations and Rulings, 799 9th Street N.W. – 7th Floor, Washington, DC 20229-1177.
For the Stabilo + LVT product, we require additional information in order to address your request. Please submit the information described below:
Please provide a breakdown of layers by weight, thickness, value and function. Please include and identify the mesh layer.
Please explain the complete manufacturing process in detail.
Is the polyurethane “coating” a solid, coherent substrate as the diagrams suggest, or is it applied as a liquid?
For the Stabilo + Lam product, please submit the following additional information:
With regard to the mineral cores, are the mineral materials which make up the cores naturally derived from the earth, or are they lab-created compounds?
If they are all naturally derived from the earth, please provide the source (e.g., the name and location of the quarry or mine) and method of derivation of the materials.
If the cores do not contain any material which was naturally derived from the earth (e.g., lab-created calcium carbonate), please provide the exact chemical names of all components, a component breakdown by weight and value, and an explanation of how the article was synthesized.
You suggest classification of this merchandise in 6810.19.1200, as floor or wall tiles of cement, concrete, or artificial stone (natural stone agglomerated with a binding material). However, the list of components you provided does not appear to contain any of those materials. Please explain.
If these articles contain artificial stone, please indicate the precise geological identity of the stone or mineral material (e.g., granite, gabbro, gneiss, basalt, syenite, marble, limestone, serpentine, etc.) as well as the binding material (e.g., cement, plastic, resin, lime, glue, etc.). Please also provide a breakdown of all components by weight and value, and indicate whether the stone/mineral material and the binding material are uniformly agglomerated throughout the body of the article.
In what form is the fiberglass (e.g., chopped strands, non-woven fabric, woven fabric)?
Please explain how the mineral cores are manufactured.
One page of the information provided for the Stabilo+Lam product indicates that the product has a wood veneer face. Please clarify and/or correct.
If you decide to resubmit your request, please submit separate requests for the Stabilo + LVT and Stabilo + Lam products. Please also include all of the materials that we have returned to you. As noted, we will retain the samples for future review, should you resubmit your requests. Mail your request to Director, National Commodity Specialist Division, Regulations and Rulings, U.S. Customs and Border Protection, 201 Varick Street, Suite 501, New York, NY 10014, attn: Binding Ruling Request.
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