CLA-2-44:OT:RR:NC:N1:130
Mr. Ray E. Maciel
Terra Verde Supply Corp
870 Greenbrier Circle, Suite 510
Chesapeake, VA 23320
RE: The tariff classification of multilayer wood flooring panels from Brazil
Dear Mr. Maciel:
In your letter, dated October 19, 2022, you requested a binding tariff classification ruling. The ruling was requested on multilayer wood flooring panels. Product information and samples were submitted for our review.
The first sample is identified as being from the Classics Collection and is labeled Item number ENGBC31/4L. The flooring panel is constructed of 3 wood plies. According to the specifications on your website, the panel measures 0.5” in thickness, 3.25” wide and 1’ to 7.2’ long. The face ply of the panel, which consists of one of several species of wood, measures approximately 3mm in thickness. The center ply consists of strips of Pine (Pinus spp.) wood that measure approximately 8mm in thickness. The back ply consists of Copaiba (Copaifera spp., a tropical wood) wood measuring approximately 2mm in thickness. The grain of the center ply runs at a 90-degree angle to that of the face and back plies. The surface of the face ply has been coated with aluminum oxide and UV-cured polyurethane; these coatings do not obscure the grain of the wood. The panel is tongued and grooved on its edges and ends.
The second sample is identified as being from the Classics Collection and is labeled Item number ENGBC51/4. The flooring panel is constructed of 3 wood plies. According to the specifications on your website, the panel measures 0.5” in thickness, 5.25” wide and 1’ to 7.2’ long. The face ply of the panel, which consists of one of several species of wood, measures approximately 3mm in thickness. The center ply consists of strips of Pine (Pinus spp.) wood that measure approximately 8mm in thickness. The back ply consists of Copaiba (Copaifera spp.) wood measuring approximately 2mm in thickness. The grain of the center ply runs at a 90-degree angle to that of the face and back plies. The surface of the face ply has been coated with aluminum oxide and UV-cured polyurethane; these coatings do not obscure the grain of the wood. The panel is tongued and grooved on its edges and ends.
The third sample is identified as being from the Classics Collection and is labeled Item number ENGBC71/2. The flooring panel is constructed of 3 wood plies. According to the specifications on your website, the panel measures 5/8” in thickness, 7.5” wide and 1’ to 7’ long. The face ply of the panel, which consists of one of several species of wood, measures approximately 3mm in thickness. The center ply consists of strips of Pine (Pinus spp.) wood that measure approximately 11mm in thickness. The back ply consists of Copaiba (Copaifera spp.) wood measuring approximately 2mm in thickness. The grain of the center ply runs at a 90-degree angle to that of the face and back plies. The surface of the face ply has been coated with aluminum oxide and UV-cured polyurethane; these coatings do not obscure the grain of the wood. The panel is tongued and grooved on its edges and ends.
The fourth sample is identified as being from the Nordic Collection and is labeled Item number ENGBRAOAKKA51/4L2. The flooring panel is constructed of 3 wood plies. According to the specifications on your website, the panel measures approximately 0.5” in thickness, 5.25” wide and 1’ to 7’ long. The face ply of the panel consists of Tauari (Couratari spp., a tropical wood) wood and measures approximately 2.2mm in thickness. The center ply consists of strips of Pine (Pinus spp.) wood that measure approximately 7.5mm in thickness. The back ply consists of Copaiba (Copaifera spp.) wood measuring approximately 2mm in thickness. The grain of the center ply runs at a 90-degree angle to that of the face and back plies. The surface of the face ply has been coated with aluminum oxide and UV-cured polyurethane; these coatings do not obscure the grain of the wood. The panel is tongued and grooved on its edges and ends.
The fifth sample identified as being from the Nordic Collection and is labeled Item number ENGBRAOAKKA71/2. The flooring panel is constructed of 3 wood plies. According to the specifications on your website, the panel measures 9/16” in thickness, 7.5” wide and 1’ to 7’ long. The face ply of the panel consists of Tauari (Couratari spp.) wood measuring approximately 3mm in thickness. The center ply consists of strips of Pine (Pinus spp.) wood that measure approximately 9mm in thickness. The back ply consists of Copaiba (Copaifera spp.) wood measuring approximately 2mm in thickness. The grain of the center ply runs at a 90-degree angle to that of the face and back plies. The surface of the face ply has been coated with aluminum oxide and UV-cured polyurethane; these coatings do not obscure the grain of the wood. The panel is tongued and grooved on its edges and ends.
The face ply of each panel from the Classic Collection consists of one of several wood species, including Amazon Oak (Pequi, Caryocar spp.), Amendoim, Brazilian Ash (Quaruba, Erisma spp.), Brazilian Cherry (Jatoba, Hymenaea spp.), Brazilian Chestnut (Sucupira, Bowdichia spp., Diplotropis spp.), Brazilian Pecan (Guajuvira), Brazilian Teak (Cumaru, Dipteryx spp.), Manoa Oak (Angelim, Andira spp.), or Tigerwood (Muiracatiara, Astronium spp.). The face ply of each panel from the Nordic Collection consists of Tauari (Couratari spp.) wood. The back ply of each panel from both collections consists of Copaiba (Copaifera spp.). You state that the panels are fully manufactured in Brazil. The Annex to the Explanatory Notes for heading 4421, “Appellation of Certain Tropical Woods”, identifies the woods that are designated as being “tropical” for tariff purposes. The majority of the wood species listed above are identified as tropical woods in the ENs for heading 4421, HTSUS. Amendoim and Brazilian Pecan (Guajuvira), however, do not appear in the Annex and are therefore classifiable as other non-tropical, non-coniferous woods. Because each panel has a back ply of Copaiba, a tropical wood, and the back ply is an “outer ply”, each panel is described by the language “with an outer ply of tropical wood”.
In understanding the language of the Harmonized Tariff Schedule of the United States (HTSUS), the Explanatory Notes to the Harmonized System (ENs) may be utilized. The ENs, although not dispositive nor legally binding, provide a commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
“Plywood” is defined in the ENs for heading 4412, 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 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.
The applicable subheading for the multilayer wood flooring panels with at least one outer ply (face ply or back ply) of tropical wood will be 4412.51.3105, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other: Blockboard, laminboard and battenboard: With at least one outer ply of tropical 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.
While goods classified under these HTSUS numbers are subject to duty-free treatment under the Generalized System of Preferences, goods from Brazil are specifically exempted from this benefit by General Note 4(d) to the HTSUS. The duty rates, therefore, are as shown above.
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