CLA-2-44:OT:RR:NC:N1:130
Mr. Martin Giroux
Lauzon, Distinctive Hardwood Flooring
2101 Cote des Cascades
Papineauville, J0V 1R0
CANADA
RE: The tariff classification of wood flooring from Austria
Dear Mr. Giroux:
In your letter, dated February 22, 2019, you requested a tariff classification ruling. Product information and photos were provided for our review.
In your request, you describe two constructions of wood flooring. The first is a three-layer panel with a face ply of larch wood (a coniferous wood) measuring 5mm in thickness, a core of 5mm-thick pine, and a back ply of 5mm-thick larch. The second product is a three-layer panel with a face of 4mm-thick European oak, a 7mm-thick pine core, and a 4mm-thick European oak back. For both styles, the grain of each ply runs at a 90-degree angle to that of the subsequent plies. All of the panels are tongued and grooved on all edges and ends and are coated with a clear, UV-cured lacquer. While these are the descriptions you provide, we note that the product photos you submitted do not match the product descriptions. You state that the larch flooring has outer plies and a core of equal thicknesses; however, the face and back are clearly much thinner than the core ply. You state that the European oak has a face and back measuring 4mm in thickness, and a core measuring 7mm in thickness; however, the core in the photo is clearly more than twice the thickness of the face and back plies combined. As such, we will classify the flooring panels based on multiple scenarios.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level (for the 4 digit headings and the 6 digit subheadings) and facilitate classification under the Harmonized Tariff Schedule of the United States (HTSUS) by offering guidance in understanding the scope of the headings and the General Rules of Interpretation (GRIs). While neither legally binding nor dispositive of classification issues, the ENs provide commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989). The instant three-ply flooring panels meet the definition of “plywood” as set forth in the ENs to heading 4412. “Plywood” is defined 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.” As heading 4412 provides specifically for plywood, the panels may be classifiable in that heading. We also note that Additional US Note 5(b) to Chapter 44 explains that heading 4418 includes multi-layer assembled flooring panels having a face ply of 4mm or more in thickness.
The applicable subheading for larch flooring panels with a face ply measuring less than 4mm in thickness and a core measuring less than 6mm in thickness will be 4412.39.4069, 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 both outer plies of coniferous 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: Other. The rate of duty will be 8 percent ad valorem.
The applicable subheading for larch flooring panels with a face ply measuring less than 4mm in thickness and a core measuring 6mm or more in thickness will be 4412.94.8000, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other: Blockboard, laminboard and battenboard: Other: 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. The rate of duty will be 8 percent ad valorem.
The applicable subheading for larch flooring panels with a face ply measuring 4mm or more in thickness will be 4418.75.7000, HTSUS, which provides for Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes:
Assembled flooring panels: Other, multilayer: Other. The rate of duty will be 5 percent ad valorem.
The applicable subheading for European oak flooring panels with a face ply measuring less than 4 mm in thickness and a core measuring less than 6mm in thickness will be 4412.33.3225, HTSUS, which provides for 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.
The applicable subheading for European oak flooring panels with a face measuring less than 4mm in thickness and a core measuring 6mm or more in thickness 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 European oak flooring panels with a face ply measuring 4mm or more in thickness will be 4418.75.7000, HTSUS, which provides for Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Assembled flooring panels: Other, multilayer: Other. The rate of duty will be 5 percent ad valorem.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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