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 products imported from Malaysia
Dear Ms. Fraser:
In your letter, dated Dec 16, 2021, you requested a binding classification ruling. The ruling was requested on three multilayer wood flooring products. Photos and product information were submitted for our review.
The three products are all similar in construction. Each consists of three layers: a face ply, a core of lumber fingers or blocks, and a back ply. The grain of the core is oriented at a 90-degree angle to the face and back plies. Each product has a face ply of oak (Quercus spp.) wood, a 2mm-thick back ply of spruce (Picea spp.), and a core of either rubberwood (Hevea spp.) or spruce. Item 1 has a face ply measuring 3.2mm in thickness, and a core measuring 8.25mm thick, if spruce, or 10.9mm thick, if rubberwood. Item 2 has a face ply measuring 4.2mm in thickness, and a core measuring 8.25mm thick, if spruce, or 10.9mm thick, if rubberwood. Item 3 has a face ply measuring 6.2mm in thickness, and a core measuring 11mm thick, if spruce, or 14.6mm thick, if rubberwood. Each panel is tongued and grooved on its edges and ends, and is surface-covered with a clear polyurethane coating.
“Plywood” is defined in the Explanatory Notes to the Harmonized System (ENs) for heading 4412, Harmonized Tariff Schedule of the United States (HTSUS): 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.” This definition describes all three of the instant panels. The ENs also describe “blockboard” 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.” This also describes the instant panels. Both plywood and blockboard are specifically provided for in heading 4412 of the HTSUS.
Additional U.S. Note 5(b) also governs classification for assembled multilayer wood flooring. This note provides that “(h)eading 4418, HTSUS, includes multi-layer assembled flooring panels having a face ply 4 mm or more in thickness.” Because Items 2 and 3 are assembled multilayer wood flooring panels that have face plies measuring 4mm or more in thickness, they are classifiable in heading 4418.
The applicable subheading for Item 1 will be 4412.94.3105, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other: Blockboard, laminboard and battenboard: With at least one outer ply of nonconiferous wood: Plywood: 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 Item 2 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 will be 4418.75.4000, HTSUS, which provides for 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:
Having a face ply more than 6 mm in thickness. The rate of duty will be 3.2 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.
Please note that modifications to the Harmonized Tariff Schedule of the United States (HTSUS) [to align the HTSUS on the 2022 version of the Harmonized Commodity Description and Coding System] pursuant to Section 1206 of the Omnibus Trade and Competitiveness Act of 1988 are forthcoming. These modifications, made by Presidential Proclamation 10326 and set forth in Annexes I, II.A, and II.B of U.S. International Trade Commission Publication 5240, will be effective on January 27, 2022. To the extent that the modifications to the HTSUS impact the classification of the merchandise subject to this ruling, you may submit a new ruling request at that time.
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