CLA-2-44:OT:RR:NC:N5:130
Li Feng
Cechi Doong CHB
923 E. Valley Boulevard, Unit 201
San Gabriel, CA 91776
RE: The tariff classification of multilayer wood flooring from China
Dear Mr./Ms. Feng:
In your letter, dated August 15, 2023, you requested a binding tariff classification ruling. Your request was returned to you for additional information, which was submitted to our office on August 23, 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: GA152404, GA152405, GA152406, GA105407, GA152408, and GA152409. Two representative samples were submitted for our review. Item numbers GA152404, GA152405, GA152406, GA105407, and GA152408 measure 230 mm in width, 1900 mm in length, and 15.5 mm in thickness. Item number GA152409 measures 127 mm in width, 1200 mm in length, and 15.5 mm in thickness.
You indicate all the flooring panel styles have the same construction. The face ply consists of a continuous sheet of wood veneer that measures approximately 0.6 mm in thickness. Your email, dated September 18, 2023, states that item number GA152404 has a face ply of black walnut (Juglans nigra, a non-coniferous wood), item numbers GA152405, GA152406, GA105407, and GA152408 have a face ply of white oak (Quercus robur, a non-coniferous wood), and item number GA152409 has a face ply of hickory (Carya ovata, a non-coniferous wood). The substrate consists of a layer of high-density fiberboard (HDF) that measures 11.3 mm in thickness. The back ply consists of a wood veneer that measures 0.6 mm in thickness. You indicate that the face ply is coated with matt UV lacquer; the coating does not obscure the grain of the wood. The back outer surface is covered with a material you identify as “aluminum foil EVA”. This material measures 3mm in thickness and is constructed of a layer of ethylene-vinyl acetate foam overlaid with a thin sheet of aluminum foil. The aluminum foil EVA obscures the wood grain of the back outer surface. The panels each have tongue and groove profiling along their edges and ends.
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 panels will be 4412.92.5205, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other: With at least one outer ply of nonconiferous 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 4412.92.5205, 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 4412.92.5205, 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.
The flooring panels may be subject to anti-dumping and/or countervailing duties (AD/CVD) for multilayer wood flooring from China (A570-970/C570-971). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce (ITA) and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). General information regarding the ITA and AD/CVD can be found at https://www.trade.gov/us-antidumping-and-countervailing-duties. The ITA’s “Guide on How to File for an Antidumping/Countervailing Duty Scope Ruling Request” is available at https://enforcement.trade.gov/scope/Request-Scope-Ruling.pdf
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, please note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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