CLA-2-44:OT:RR:NC:1:130
Mr. Martin Giroux
Lauzon, Distinctive Hardwood Flooring
2101 Cote des Cascades
Papineauville, J0V 1R0
Canada
RE: The tariff classification of multilayer wood flooring from Indonesia
Dear Mr. Giroux:
In your letter, dated March 14, 2019, you requested a binding tariff classification ruling. The request was returned to you for additional information, which was received by this office on October 10, 2019. The ruling was requested on multilayer wood flooring panels. A sample was submitted for our review and will be retained for reference.
The request concerns multilayered flooring panels. The sample panel measures approximately eight inches wide and 16mm in thickness, and is constructed of eight veneer layers. The European white oak face ply measures approximately 4mm in thickness, and none of the hevea substrate layers exceeds 2.5mm in thickness. The layers are laminated one on top of the next, with the grain of each layer oriented at a 90-degree angle to those of the subsequent layers. The panel is uncoated, and is tongued and grooved on its edges and ends.
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 multilayer 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.” While flooring of a plywood construction is classifiable in heading 4412, Additional US Note 5(b) to Chapter 44 provides that heading 4418 includes multi-layer assembled flooring panels having a face ply of 4mm or more in thickness. As the instant multilayer flooring panels have a face ply measuring 4mm in thickness, they will be classifiable in heading 4418.
The applicable subheading for the multilayer wood flooring panels 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.
You indicate that all manufacturing for the panels (except finishing) occurs in Indonesia. While Indonesia is a beneficiary developing country under the Generalized System of Preferences, Indonesian goods classifiable under 4418.75.7000, HTSUS, are not eligible for duty-free treatment. Please see General Note 4(d), HTSUS.
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