CLA-2-44:OT:RR:NC:N1:130
Mr. Alan Chou
Alston, Inc.
21491 Ferrero Pkwy.
City of Industry, CA 91789
RE: The tariff classification of multilayer wood flooring imported from China
Dear Mr. Chou:
In your letter, dated March 2, 2022, you requested a binding classification ruling. The ruling was requested on multilayer wood flooring panels from China. Product information were submitted for our review.
In ruling N213862, we classified an Alston, Inc. wood flooring product measuring 13mm thick and having a 3mm-thick face ply or veneer. The panel consisted of the face veneer laminated onto a pine substrate. As noted in that ruling, the substrate “is composed of two continuously shaped (tongued and grooved), finger-jointed strips that form the plank’s edges, and central lumber fingers that are oriented perpendicular to the strips. The inner edges of the strips and ends of the fingers are jointed by a zigzag shaping much like finger-jointing.” The instant product is manufactured with the same construction, but is now 14mm thick and has a face ply measuring 3-4mm thick. While the product in N213862 had a face ply of maple, the instant product has a face ply of maple, oak, hickory, or walnut wood. All four are non-coniferous woods. The panels measure approximately 3” to 9” in width and is cut in random lengths from 1’ to 7’ long.
The two-ply construction of the instant product meets the definition of a “veneered panel”, as set forth in the Explanatory Notes to the Harmonized System for heading 4412: “…panels consisting of a thin veneer of wood affixed to a base, usually of inferior wood, by gluing under pressure.” Veneered panels are provided for in heading 4412, Harmonized Tariff Schedule of the United States (HTSUS).
We note however, that Additional US Note 5(b) to Chapter 44, HTSUS, also governs classification of the panels. This note states, “Heading 4418 includes: multi-layer assembled flooring panels having a face ply 4 mm or more in thickness.” The panels are multi-layer and are assembled. Some have a face ply measuring 4mm. These panels are provided for in heading 4418, HTSUS.
The applicable subheading for the flooring panels with a face veneer measuring less than 4mm in thickness will be 4412.92.5205, 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 flooring panels with a face veneer measuring 4mm or more in thickness 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