CLA-2-44:OT:RR:NC:1:130
Mr. Kevin Gessner
Creative At Home USA, Inc.
30 N. Gould St.
Suite 5428
Sheridan, WY 82801
RE: The tariff classification of multilayer wood flooring from China
Dear Mr. Gessner:
On January 7, 2021, you submitted a request for a binding classification ruling. The ruling was requested on multilayer wood flooring from China. Photos and product information were submitted for our review.
The products under consideration are multilayer wood flooring panels. You state that the panels can vary between 1 to 10 feet in length, are generally 7 or 8 inches in width (but the width can vary), and are 19 millimeters in thickness. Each panel is constructed of four layers: a 3mm-thick wood face ply, a 6.5mm-thick wood second ply, a third layer of 3mm-thick rubber compound, and a 6.5mm-thick wood fourth, or base, ply. You identify that the face ply consists of alder, oak, walnut, hickory, or pine wood, and the second and fourth layers consist of spruce-pine-fir (SPF) wood. The second and fourth layers are constructed of multiple crosswise grain rails that are finger-jointed to two lengthwise grain stiles. The rails and stiles are arranged in a ladder-like pattern. The panels are tongued and grooved on all edges and ends. The panels are coated with a transparent finish.
The panels meet the definition of a “veneered panel” as set forth in the Explanatory Notes to the Harmonized Tariff Schedule of the United States (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.” The presence of the rubber compound layer does not impact classification. 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 multilayered flooring panel with a face ply of of alder, oak, walnut, or hickory will be 4412.99.5105, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other: Other: With at least one outer ply of nonconiferous wood: Other: Other: Wood flooring. The rate of duty will be free.
The applicable subheading for the multilayered flooring panel with a face ply of pine will be 4412.99.9500, HTSUS, which provides for Plywood, veneered panels, and similar laminated wood: Other: Other: Other: Other: Other. 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 and 4412.99.9500, 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 or 4412.99.9500, 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.
The merchandise in question may be subject to antidumping duties and countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at https://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at https://www.usitc.gov/trade_remedy/documents/orders.xls, and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at https://aceservices.cbp.dhs.gov/adcvdweb.
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