The tariff classification of plywood flooring from China
Issued December 21, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4418.72.9000
Headings: 4418
GRI rules applied: GRI 1
Product description
The ruling was requested on pre-finished plywood flooring strips. Each strip measures 10 mm thick x 122 mm wide x 300 mm to 1200 mm long. The face ply is stated to be 4 mm thick and may consist of oak, bamboo or lapacho (Ipé) veneer. Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUS) is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. Additional U.S. Note 4 (b) of Chapter 44, HTSUS, states that multilayer assembled flooring panels having a face ply 4 mm or more in thickness are included in heading 4418.
CBP rationale
The applicable subheading for the plywood flooring with a 4 mm thick face ply, described above, will be 4418.72.9000, HTSUS, which provides for builders’ joinery and carpentry of wood: other multilayer assembled flooring panels.
Full text
N020480 December 21, 2007 CLA-2-44:OT:RR:E:NC:2:230 CATEGORY: Classification TARIFF NO.: 4418.72.9000 Mr. John Sharko John LG Sharko CHB 10813 NW 30th St., Suite 107 Miami, FL 33172 RE: The tariff classification of plywood flooring from China Dear Mr. Sharko: In your letter dated December 4, 2007, on behalf of your client, Adagio Inc., you requested a tariff classification ruling. The ruling was requested on pre-finished plywood flooring strips. Each strip measures 10 mm thick x 122 mm wide x 300 mm to 1200 mm long. The face ply is stated to be 4 mm thick and may consist of oak, bamboo or lapacho (Ipé) veneer. Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUS) is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. Additional U.S. Note 4 (b) of Chapter 44, HTSUS, states that multilayer assembled flooring panels having a face ply 4 mm or more in thickness are included in heading 4418. The applicable subheading for the plywood flooring with a 4 mm thick face ply, described above, will be 4418.72.9000, HTSUS, which provides for builders’ joinery and carpentry of wood: other multilayer assembled flooring panels. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
Internal Advice 08/001; Classification of "Admonter Natural Floors."
Internal Advice Request No. 07/019; Classification of "Active Floor Panels"
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