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 wood flooring products imported from Paraguay
Dear Ms. Fraser:
In your letter, dated Dec 14, 2021, you requested a binding classification ruling. The ruling was requested on multiple wood flooring products. Photos and product information were submitted for our review.
Item 1 is solid wood flooring panels consisting of Ipe (Tabebuia impetiginosa) wood. Ipe is a tropical wood as designated in The Explanatory Notes to the Harmonized System (ENs) for heading 4421. The panels measure approximately 1 foot to 7 feet in length, 2 1/4 inches to 5 inches in width, and 3/4 inch in thickness. They are tongued and grooved on all edges and ends and have two lengthwise grooves on the panel back. The panels may be stained or unstained, and are finished with UV-cured polyurethane containing aluminum oxide.
Item 2 is multilayer, “engineered”, wood flooring panels constructed of eight plies. The face ply consists of an Ipe (Tabebuia impetiginosa) wood veneer measuring approximately 3.2mm 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. The panels are tongued and grooved on all edges and ends. Each panel measures approximately 3 1/4 inches to 5 1/4 inches in width. You do not indicate the length of the panels. The panels are coated with a clear polyurethane material that does not obscure the grain of the face ply.
Item 3 is multilayer, “engineered”, wood flooring panels identical to item 2 except that they are coated with a stain that does not obscure the grain of the face ply.
The solid wood flooring is constructed of a tropical wood and is continuously shaped on its edges, ends, and back. You suggest that the solid flooring is classifiable under subheading 4409.22.0520, which provides for Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed: Nonconiferous: Of tropical wood: Wood continuously shaped along any of its ends, whether or not also continuously shaped along any of its edges or faces, all the foregoing whether or not planed, sanded or end-jointed: Wood flooring (end-matched): Ipé (Tabebuia spp. or Handroanthus spp.), also known as Tahibo, LaPacho, Brazilian walnut, and Patagonian walnut. We disagree. The panels are coated with polyurethane and aluminum oxide. The ENs to heading 4409 specifically exclude products that are surface worked beyond painting, staining, or varnishing. As polyurethane is not paint, stain, or varnish, classification in heading 4409 is precluded.
The applicable subheading for item 1, solid Ipe wood flooring will be 4418.99.9005, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Other: Other: Other: Wood flooring. The rate of duty will be 3.2 percent ad valorem.
Items 2 and 3 are flooring panels that meet the definition of “plywood”, which is specifically provided for under heading 4412, HTSUS. “Plywood” is defined in the 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.
You suggest that the multilayer panels are classifiable in subheading 4412.32.3225, HTSUS. We note that this subheading is expired and was replaced by classifications in subheadings 4412.33 and 4412.34, HTSUS. These subheadings provide for panels with at least one outer ply of non-coniferous wood other than tropical woods. Because Ipe is a tropical wood and the face ply, the panels are not classifiable therein.
The applicable subheading for items 2 and 3, multilayer wood flooring, will be 4412.31.5225, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: (con.) 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