CLA-2-44:OT:RR:NC:1:130
Mr. James King
Delmar International (N.Y.) Inc.
5 Coton Lane
Champlain, New York 12919
RE: The tariff classification of multilayer wood flooring panels from China
Dear Mr. King:
In your letter, dated December 3, 2020, you requested a binding tariff classification ruling for two-ply wood flooring panels on behalf of your client, Twelve Oaks Floors, LLC. Product information and pictures were submitted for our review.
The products under consideration are multilayer wood flooring panels. You state that the panels measure 12 mm to 18.5 mm in thickness, 100 mm to 200 mm in width, and in random lengths, ranging from 300 mm to 2400 mm. You describe panels that are constructed of two layers or plies of wood laminated through heat pressing technology. The face ply is a continuous veneer sheet of non-coniferous wood, namely oak, maple or walnut with a thickness of 0.6 mm or 1.2 mm. The substrate measures between 11.4 mm to 17.3 mm in thickness and is constructed of pieces of rubberwood (Hevea brasiliensis) of various lengths and widths that are finger jointed and edge-glued together. You explain that the grain of the substrate is parallel to the grain of the face ply. You indicate that the flooring panels will have either a tongue and groove profile or a tongue and groove with interlocking profile along the edges and ends.
In your letter, you suggest that the panels with a face ply of walnut are classifiable under 4412.99.3120, Harmonized Tariff Schedule of the United States (HTSUS), and the panels with face ply of oak or maple are classifiable under 4412.99.3170, HTSUS. We disagree. Both classifications provide for goods meeting the definition of “plywood”. The Explanatory Notes to the Harmonized System for heading 4412 define “plywood” as “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 panels under consideration have only two plies.
You also suggest in your letter an alternative classification under 4412.94.3105, HTSUS. We disagree with this classification also. This classification provides for Blockboard, laminboard, and battenboard, which are defined in the Explanatory Notes (ENs) to the Harmonized System for heading 4412 as panels “in which the core is thick and composed of blocks, laths or battens of wood glued together and surfaced with the outer plies.” The instant flooring panel has only one single outer ply. Instead, the panel meets the definition of a “veneered panel” as set forth in the ENs to the HTSUS for heading 4412: “Veneered panels…are panels consisting of a thin veneer of wood affixed to a base, usually of inferior wood, by gluing under pressure.” Therefore, in accordance with General Rule of Interpretation 1, the products will be classified in heading 4412, which specifically provides for veneered panels.
The applicable subheading for the veneered flooring panel will be 4412.99.5105, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other (than plywood consisting solely of sheets of wood under 6 mm in thickness): Other (than blockboard, laminboard and battenboard): With at least one outer ply of nonconiferous wood: Other (than with at least one layer of particle board): Other (than plywood). The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4412.99.5105, 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, i.e., 9903.88.03, in addition to subheading 4412.99.5105, 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 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