CLA-2-44:OT:RR:NC:1:130
Ms. Mary Gena Lawwill
Alliance Customs Clearance, Inc.
31 Park of Commerce Way
Savannah, GA 31405
RE: The tariff classification of multilayer wood flooring panels from India
Dear Ms. Lawwill:
In your letter, dated July 17, 2020, you requested a binding tariff classification ruling on behalf of your client, G&V Lumber Products LLC. The ruling was requested on several multilayer wood flooring panel products. Product information was submitted for our review.
Item 1 is a multilayer wood flooring panel constructed of 9 veneer plies. The face ply consists of an oak wood veneer measuring 2mm in thickness. The panel substrate is made up of eucalyptus wood veneers. No ply exceeds 6mm in thickness. The panel measures approximately 190mm wide x 14m thick. The grain of each veneer is oriented at a 90-degree angle to those of the successive plies. The panel is tongued and grooved on all edges and ends and is coated with a UV-cured finish coating.
Item 2 is a multilayer wood flooring panel constructed of three plies. The face ply consists of an oak wood veneer measuring 4mm in thickness. The core consists of 8mm-thick pine lumber blocks, and the panel has a 3mm-thick pine veneer back ply. The panel measures approximately 190mm wide x 15mm thick. The grains of the face and back veneers are oriented at a 90-degree angle to that of the lumber core. The panel is tongued and grooved on all edges and ends and is coated with a UV-cured finish coating.
Item 3 is a multilayer wood flooring panel constructed of 9 veneer plies. The face ply consists of an American walnut wood veneer measuring 1.2mm in thickness. The panel substrate is made up of eucalyptus wood veneers. No ply exceeds 6mm in thickness. The panel measures approximately 190mm wide x 14m thick. The grain of each veneer is oriented at a 90-degree angle to those of the successive plies. The panel is tongued and grooved on all edges and ends and is coated with a UV-cured finish coating.
Item 4 is a multilayer wood flooring panel constructed of three plies. The face ply consists of an American walnut wood veneer measuring 4mm in thickness. The core consists of 8mm-thick pine lumber blocks, and the panel has a 3mm-thick pine veneer back ply. The panel measures approximately 190mm wide x 15mm thick. The grains of the face and back veneers are oriented at a 90-degree angle to that of the lumber core. The panel is tongued and grooved on all edges and ends and is coated with a UV-cured finish coating.
Item 5 is a multilayer wood flooring panel constructed of 8 veneer plies. The face ply consists of a teak wood veneer measuring 2mm in thickness. The panel substrate is made up of eucalyptus wood veneers. No ply exceeds 6mm in thickness. The panel measures approximately 150mm wide x 14m thick. The grain of each veneer is oriented at a 90-degree angle to those of the successive plies. The panel is tongued and grooved on all edges and ends and is coated with a UV-cured finish coating.
Items 1, 3, and 5 are flooring panels that meet the definition of “plywood”, which is specifically provided for under heading 4412, Harmonized Tariff Schedule of the United States (HTSUS). “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.” The instant panels consist of 8 or 9 layers (plies) and the grain of each layer is oriented at a 90 degree angle to those of the successive layers. Therefore, the panels are of a plywood construction and are classifiable in heading 4412. We also note that teak is identified as a tropical wood in the ENs for heading 4421.
Items 2 and 4 meet both the definitions of “plywood” and “similar laminated wood”, namely “blockboard”. These products, again, are specifically provided for under heading 4412. The panels each consist of three layers (plies), and the grain of each layer is oriented at a 90 degree angle to those of the successive layers; they are thus plywood. The ENs also define “blockboard” as a product “in which the core is thick and composed of blocks, laths or battens of wood glued together and surfaced with the outer plies.” The cores of panels 2 and 4 are constructed of 8mm-thick lumber blocks placed side by side; the core is then surfaced with outer plies. This is a blockboard construction.
While items 2 and 4 meet the definitions of the terms “plywood” and “blockboard” in heading 4412, Additional U.S. Note 5(b) to Chapter 44, HTSUS, governs classification. The note states that “Heading 4418 includes multi-layer assembled flooring panels having a face ply 4 mm or more in thickness.” Since items 2 and 4 are flooring panels that consist of an assembly of multiple layers and have face plies measuring 4mm in thickness, they are classifiable in Heading 4418, HTSUS.
The applicable subheading for item 1, a multilayer wood flooring panel with 9 plies and a 2mm-thick oak face ply, 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.
The applicable subheading for items 2 and 4, multilayer wood flooring panels with a 4mm-thick oak or Amercian walnut face ply 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 item 3, a multilayer wood flooring panel with a 1.2mm-thick American walnut face ply will be 4412.33.2625, 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: with a face ply of walnut (Juglans spp.): Wood flooring. The rate of duty will be 5.1% ad valorem.
The applicable subheading for item 5, a multilayer wood flooring panel with a 2mm-thick face ply of teak wood, will be 4412.31.5225, 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: With at least one outer ply of tropical 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: 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 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