CLA-2-44:OT:RR:NC:1:130
Mr. Kevin Robison
Dimensional Impact
4432 W. Silent Rain Drive
South Jordan, UT 84009
RE: The tariff classification of decorative wood wall panels from Vietnam
Dear Mr. Robison:
In your letter, dated January 30, 2020, you requested a binding tariff classification ruling. The ruling was requested on decorative wall panels constructed of wood. Samples and product information were submitted for our review and will be retained for reference.
The submitted samples are identified as “decorative wood wall panels”. Each of the samples is a panel constructed multiple pieces of shaped wood adhered to a 5mm-thick plywood base. You submitted three styles of panels. One is constructed of multiple rectangular wooden strips of varying thicknesses that are positioned in a unidirectional staggered pattern. The strips measure up to 8mm in thickness. The second is made up of multiple wood hexagons of identical size and shape, each with beveled edges. The hexagons measure approximately 8mm in thickness. The third is constructed of peaked wood strips alternating with flat strips. The flat strips measure approximately 5mm in thickness, while the peaked strips range from 5mm at their thinnest to approximately 25mm at their highest point. The product information provided showed additional configurations of wood pieces to form flat and three-dimensional wall surfaces.
Each of these panels is constructed like a tile, with wood pieces positioned to extend beyond some edges of the plywood base while leaving other spaces of the base fully exposed. When the panels are installed, the extended wood edges overlap the exposed plywood base of other panels, allowing them to “interlock”, forming a continuous expanse of decorative wood pieces and with the backing fully obscured. The panels are made with a variety of different wood species, including acacia, teak, white ash, white oak, and walnut. You do not indicate the sizes in which the panels will be imported.
The applicable subheading for the wooden wall cladding panels will be 4418.99.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Other: Other: Other: Other: Prefabricated partitions and panels for buildings. The rate of duty will be 3.2 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