CLA-2-44:OT:RR:NC:N1:130
Ms. Susan Jennifer Fraser
Tradelink Wood Product Inc.
215 Industrial Avenue, #B
Greensboro, NC 27406
RE: The tariff classification of multilayer wood flooring imported from Portugal
Dear Ms. Fraser:
In your letter, dated October 25, 2021, you requested a binding classification ruling. The ruling was requested on several multilayer wood flooring panel products. Photos and product information were submitted for our review.
Item 1 is a multilayer wood flooring panel constructed of 8 plies. The face ply consists of an oak wood veneer measuring approximately 3mm in thickness. The panel substrate is made up of 7 plies of birch wood veneers. No ply exceeds 6mm in thickness. The grain of each veneer is oriented at a 90-degree angle to those of the successive plies. You indicate that length of panel maybe up to 8 feet, but do not identify the width of the product to be imported. The panel is tongued and grooved on all edges and ends and is coated with a clear polyurethane varnish.
Item 2 is a multilayer wood flooring panel constructed of 10 plies. The face ply consists of an oak wood veneer measuring approximately 4mm in thickness. The panel substrate is made up of 9 plies of birch wood veneers. No ply exceeds 6mm in thickness. The grain of each veneer is oriented at a 90-degree angle to those of the successive plies. You indicate that length of panel maybe up to 8 feet, but do not identify the width of the product to be imported. The panel is tongued and grooved on all edges and ends and is coated with a clear polyurethane varnish.
Item 3 is a multilayer wood flooring panel constructed of 12 plies. The face ply consists of an oak wood veneer measuring approximately 4mm in thickness. The panel substrate is made up of 11 plies of birch wood veneers. No ply exceeds 6mm in thickness. The grain of each veneer is oriented at a 90-degree angle to those of the successive plies. You indicate that length of panel maybe up to 8 feet, but do not identify the width of the product to be imported. The panel is tongued and grooved on all edges and ends and is coated with a clear polyurethane varnish.
Item 4 is a multilayer wood flooring panel constructed of 12 plies. The face ply consists of an oak wood veneer measuring approximately 6mm in thickness. The panel substrate is made up of 11 plies of birch wood veneers. No ply exceeds 6mm in thickness. The grain of each veneer is oriented at a 90-degree angle to those of the successive plies. You indicate that length of panel maybe up to 8 feet, but do not identify the width of the product to be imported. The panel is tongued and grooved on all edges and ends and is coated with a clear polyurethane varnish.
Item 1 is flooring panel 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 panel consist of 8 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.
While items 2, 3 and 4 meet the definition of the term “plywood” 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, 3 and 4 are flooring panels that consist of an assembly of multiple layers and have face plies measuring 4mm or more in thickness, they are classifiable in Heading 4418, HTSUS. In your letter, you suggest that item 4, the multilayer wood flooring panel with a 6mm-thick oak face ply will be 4418.75.4000, HTSUS. We disagree. 4418.75.4000, HTSUS provides for Assembled flooring panels: Other, multilayer: Having a face ply more than 6mm in thickness. Flooring panels with a face ply measuring 6mm or less in thickness are precluded from classification in 4418.75.4000, HTSUS.
The applicable subheading for item 1, a multilayer wood flooring panel with a 3mm-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 3, multilayer wood flooring panels with a 4mm-thick oak 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 4, multilayer wood flooring panel with a 6mm-thick oak 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.
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