CLA-2-44:OT:RR:NC:N1:130
Mr. Jeff Nealon
T&A Supply Company
6807 S. 216th Street
Kent, WA 98032
RE: The tariff classification of multilayer wood flooring from China
Dear Mr. Nealon:
In your letter, dated August 14, 2024, you requested a binding tariff classification ruling on multilayer wood flooring panels. Samples and product information were submitted for our review.
The product under consideration is multilayered flooring panels. The panels are constructed of two plies: a 1.2mm-thick wood veneer laminated onto a 5mm-thick substrate of polyvinyl chloride combined with calcium carbonate. The veneer will consist of non-coniferous hardwoods such as white oak, hickory, acacia, walnut or beech wood. The panels are overlaid on their backs with a 1mm-thick polyethylene foam underlayment layer. The imported panels measure 190mm in width and may range from 600mm to 2000mm in length. The panels are continuously shaped on their edges and ends with an interlocking tongue and groove profile for installation. The panels are coated with a urethane finish.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level (for the 4-digit headings and the 6-digit subheadings) and facilitate classification under the Harmonized Tariff Schedule of the United States (HTSUS) by offering guidance in understanding the scope of the headings and the General Rules of Interpretation (GRIs). While neither legally binding nor dispositive of classification issues, the ENs provide commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989). The two-ply flooring panels meet the definition of veneered panels as set forth in the ENs to heading 4412. A veneered panel is a panel consisting of a thin veneer of wood affixed to a base, usually of inferior wood, by gluing under pressure. The ENs continue that (w)ood veneered on to a base other than wood (e.g., panels of plastics) is also classified here provided it is the veneer which gives the panel its essential character. The veneered panels simulate flooring panels constructed of solid wood. The substrate of polyvinyl chloride combined with calcium carbonate base will not be seen when the products are installed. Because the face wood veneers give the panels their consumer appeal, we find that they give the panel its essential character. As heading 4412 provides specifically for veneered panels, the flooring panels will be classifiable in that heading.
The polyethylene foam layer on the panel back does not impact classification. Additional US Note 1(c) to Chapter 44, HTSUS defines the term surface covered:
The term "surface covered," as applied to the articles of headings 4411 and 4412, means that one or more exterior surfaces of a product have been treated with creosote or other wood preservatives, or with fillers, sealers, waxes, oils, stains, varnishes, paints or enamels, or have been overlaid with paper, fabric, plastics, base metal, or other material.
The polyethylene foam meets the definition of a surface covering. However, the applicable subheading does not distinguish by the presence of a surface covering.
The applicable subheading for multilayer flooring panels will be 4412.92.5205, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: (con.) Other: (con.) 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 subheadings 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 subheadings 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 World Wide Web at https://hts.usitc.gov.
The wood flooring in question, which is tongued and grooved with an interlocking profile, may be subject to an ITC exclusion order dealing with certain laminated floor panels (ITC Investigation No. 337-TA-545). The determination of whether your flooring panels are subject to the ITC Exclusion Order will be made independently of the tariff classification ruling. For further information on admissibility please contact your local Customs office prior to importation of the goods. If you require a written ruling on whether the exclusion order applies to your flooring panels, you should submit a ruling request with a sample of the flooring panels to the following office: U.S. Customs and Border Protection, IPR & Restricted Merchandise Branch, Regulations and Rulings, 799 9th Street N.W. 7th Floor, Washington, DC 20229-1177.
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. You should also be aware 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 and Border Protection 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