CLA-2-44:OT:RR:NC:N1:130
Ms. Judy Wang
Hawa Flooring Corporation
4000 Bordentown Avenue, Suite 4
Sayreville, NJ 08872
United States
RE: The tariff classification of multilayer wood flooring from China
Dear Ms. Wang:
In your letter, dated September 16, 2022, you requested a binding tariff classification ruling. Your request was returned to you for additional information, which was submitted to our office on October 24, 2022. The ruling was requested on multilayer wood flooring panels from China. Product information and samples were submitted for our review.
The products under consideration are multilayer wood flooring panels. You identified six item numbers, HBF-CV22601AW, HBF-CV22602BW, HBF-CV22603FS, HBF-CV22604GW, HBF-CV22605LV, and HBF-CV22606SL. Two representative samples labeled HBF-CV22602WB (we assume that this sample is the same as your item number HBF-CV22602BW) and HBF-CV22605LV were submitted for our review. You state that all the panels have the same construction. The panels measure approximately 18.5 mm in thickness by 194 mm in width, and are imported in random lengths, ranging from 600 mm to 1810 mm. Based on the samples submitted, the face ply consists of a continuous sheet of oak (a non-coniferous wood) wood veneer that measures approximately 0.6 mm in thickness. The substrate measures approximately 17.8 mm in thickness and is constructed of pieces of rubberwood (Hevea brasiliensis, a tropical wood) that are finger jointed and edge-glued together. You indicate that the face ply is coated with primers and sealers; these coatings do not obscure the grain of the wood. The back outer surface is covered with a material you identify as “balance paper”, which obscures the wood grain of the back outer surface. The samples submitted have a tongue and groove profile along the edges.
In understanding the language of the Harmonized Tariff Schedule of the United States (HTSUS), the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes (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).
The instant panel meets the definition of a “veneered panel” as set forth in the ENs to the HTSUS for heading 4412: “Veneered panels…are panels consisting of a thin veneer of wood affixed to a base, usually of inferior wood, by gluing under pressure.” Therefore, in accordance with General Rule of Interpretation 1, the products will be classified in heading 4412, which specifically provides for veneered panels.
The applicable subheading for the veneered flooring panel will be 4412.91.5105, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other: With at least one outer ply of tropical wood: Other: Other: Wood flooring. The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4412.91.5105, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4412.91.5105, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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