CLA-2-44:OT:RR:NC:1:130
Ms. Venetia D. 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 March 22, 2018, you requested a binding tariff classification ruling on behalf of your client, Terra Verder Supply Corp. The ruling was requested on multilayer wood flooring panels. Samples were submitted and will be retained for reference.
You state that the first flooring panel consists of two layers; however it instead consists of three layers. The panel measures 12mm in thickness and is constructed of three layers of wood; the face ply is a 3mm-thick veneer, the core is 8mm-thick lumber blocks, and the back ply is a 1mm-thick veneer. The grain of each layer runs at a right angle to that of the subsequent layers. You state that the first panel consists of a face ply of Sucupira wood laminated on a base of Virola. However, because we cannot verify from your description which layers consist of Virola, we conclude that the back ply is a wood other than Virola. You state that the face could also consist of Tigerwood, Jatoba, Cumaru, or Ipe wood veneers. The panel is tongued and grooved on its edges and ends, and appears to be coated with a clear finish.
You state that the second flooring panel consists of two layers; however, it instead consists of six layers. The panel measures 12mm in thickness and is constructed of six layers of wood. The face ply is a 3mm-thick veneer, the core consists of 2mm-thick and 3mm-thick veneers, and the back ply is a 1mm-thick veneer. The grain of each layer runs at a right angle to that of the subsequent layers. You state that the second panel consists of a face ply of Jatoba on a base of Virola. However, because we cannot verify from your description which layers consist of Virola, we conclude that the back ply is a wood other than Virola. You state that the face could also consist of Tigerwood, Sucupira, Cumaru, or Ipe. The panel is tongued and grooved on its edges and ends and appears to be coated with a clear finish.
Plywood is defined in the Explanatory Notes (ENs) for heading 4412, Harmonized Tariff Schedule of the United States (HTSUS), 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.” This definition describes the instant panels. Plywood is specifically provided for in heading 4412 of the HTSUS, and the panels are classified in that heading in accordance with General Rule of Interpretation 1. Additionally, each of the face ply woods are tropical woods as defined by the ENs for heading 4421.
The applicable subheading for the first sample, the three-ply flooring panel, will be 4412.94.3105, HTSUS, which provides for Plywood, veneered panels, and similar laminated wood: Other: Blockboard, laminboard and battenboard: With at least one outer ply of nonconiferous wood: Plywood: 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.
The applicable subheading for the second sample, the six-ply flooring panel, 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.
While goods classified under these HTSUS numbers are subject to duty-free treatment under the Generalized System of Preferences, goods from Brazil are specifically exempted from this benefit by General Note 4(d) to the HTSUS. The duty rates, therefore, are as shown above.
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