CLA-2-44:OT:RR:NC:N5:130
Mr. Harro Jakel
PanTim Wood Products
15 Washington Avenue,
Scarborough, ME 04074
RE: The tariff classification of multilayer wood flooring panels from Indonesia
Dear Mr. Jakel:
In your letter, dated January 13, 2025, you requested a binding tariff classification ruling. The ruling was requested on multilayer wood flooring panels. Product information and a sample were submitted for our review.
The product under consideration is a multilayer wood flooring panel. The flooring panel is constructed of 3 wood plies. The face ply measuring approximately 3 millimeter in thickness consists of a continuous sheet of Oak (Quercus spp., a non-coniferous wood) wood veneer. The center ply measuring approximately 8 millimeter in thickness consists of strips of Pine (Pinus spp., a coniferous wood) wood. The back ply measuring approximately 3 millimeter in thickness consists of either Oak (Quercus spp., a non-coniferous wood) or rubberwood (Hevea brasiliensis, a tropical wood) that are finger jointed and edge-glued together. 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 clear urethane that does not obscure the grain of the wood. The panel is tongued and grooved on its edges and ends.
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 face and back ply of oak, will be 4412.52.3105, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Blockboard, laminboard and battenboard: Other (than With at least one outer ply of tropical wood), with at least one outer ply of nonconiferous 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.
The applicable subheading for the multilayer wood flooring panels with face ply of oak and back ply of rubberwood will be 4412.51.3105, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: 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.
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 at https://hts.usitc.gov/.
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, we 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 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, please contact National Import Specialist Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division