CLA-2-44:OT:RR:NC:1:130
Mr. Kevin Gessner
Creative at Home USA, Inc.
30 N Gould Street, Suite 5428
Sheridan, Wyoming 82801
RE: The tariff classification of multilayer wood flooring panels from China
Dear Mr. Gessner:
In your letter, dated June 8, 2020, you requested a binding tariff classification ruling. The ruling was requested on wood flooring panels. Photos and product information were submitted for our review.
The product for which the request was submitted is a two-ply wood flooring panel. The panels measure 3” wide by 18” long, and are constructed of a 12mm-thick, solid wood face ply laminated onto a 3mm-thick backing ply. The face ply will consist of oak, hickory, walnut, or alder, all non-coniferous woods. The backing layer will consist of spruce/pine/fir (“SPF”). The grains of the face and backing plies run parallel to one another. The face of the panel is coated with a stain and/or a clear protective coating. Each panel is tongued and grooved on all edges and ends. The back side of the panel may or may not be cut with relief cuts.
In your letter, you suggest that the panels are classifiable in subheadings 4412.99.5105, Harmonized Tariff Schedule of the United States (HTSUS), or 4412.99.9500, HTSUS. We disagree. Both headings provide for goods meeting the definition of “veneered panels”. The Explanatory Notes to the Harmonized System for heading 4412 define “veneered panels” as “panels consisting of a thin veneer of wood affixed to a base, usually of inferior wood, by gluing under pressure.” Furthermore, heading 4408 defines a “veneer” as being a sheet of wood not exceeding 6mm in thickness. Because the face ply of the flooring panel measures 12mm in thickness, it does not meet the definition of a “veneer”, and, in turn, the panel does not meet the definition of a “veneered panel”.
Additional U.S. Note 5(b) to Chapter 44, HTSUS, directs that “Heading 4418 includes -- (b) multi-layer assembled flooring panels having a face ply 4 mm or more in thickness.” The instant product is a multilayer panel, is an assembly of multiple wood plies, and has a face ply measuring more than 4mm in thickness. The panel is therefore classifiable in heading 4418, HTSUS.
The applicable subheading for the multilayer wood flooring panel will be 4418.75.4000, 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: Having a face ply more than 6 mm in thickness. The rate of duty will be 3.2 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4418.75.4000, HTSUS, unless specifically excluded, are subject to an additional 25% percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading 4418.75.4000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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