CLA-2-44:OT:RR:NC:1:130
Ms. Monika Munro
Profreight Brokers, Inc.
35A Brunswick Ave.
Edison, NJ 08817
RE: The tariff classification of multilayer wood flooring panels from Vietnam
Dear Ms. Munro:
In your letter, dated September 10, 2018, you requested a binding tariff classification ruling on behalf of your client, Mannington Mills, Inc. The ruling was requested on one style of multilayer wood flooring. A sample and product information were submitted for our review and will be retained for reference.
The product under consideration is a flooring panel measuring approximately 7 ½” wide by 12mm in thickness. The panel is constructed of eight plies or layers. The face ply consists of a 2mm-thick veneer of white oak wood. The remaining seven plies consist of eucalyptus veneers measuring between 1mm and 2mm in thickness. The grain of each ply runs at an angle to that of the subsequent plies. The panel is tongued and grooved on its edges and ends and is coated with a clear coating that does not obscure the grain of the face ply.
“Plywood” is defined in the Explanatory Notes to the Harmonized System (ENs) for heading 4412 as a panel “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 flooring panel. Plywood is specifically provided for in heading 4412 of the Harmonized Tariff Schedule of the United States (HTSUS), and the panel is classified therein in accordance with General Rule of Interpretation 1.
The applicable subheading for multilayer oak wood flooring panel will be 4412.33.3225, 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 of the species alder (Alnus spp.), ash (Fraxinus spp.), beech (Fagus spp.), birch (Betula spp.), cherry (Prunus spp.), chestnut (Castanea spp.), elm (Ulmus spp.), eucalyptus (Eucalyptus spp.), hickory (Carya spp.), horse chestnut (Aesculus spp.), lime (Tilia spp.), maple (Acer spp.), oak (Quercus spp.), plane tree (Platanus spp.), poplar and aspen (Populus spp.), robinia (Robinia spp.), tulipwood (Liriodendron spp.) or walnut (Juglans spp.): 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 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