The tariff classification of multilayer oak flooring from various countries
Issued August 29, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4418.72.9500
Headings: 4418
Product description
This ruling is based on the submitted sample, which is constructed as follows: It is made of three layers. The top layer or face ply consists of a 5 mm thick nominal (4.5 mm thick actual) one-piece veneer of white oak. The middle layer consists of 8 mm thick and 25 mm wide lumber strips of a local plantation hardwood species. The back layer consists of a 1 mm thick one-piece oak veneer and a 5 mm thick outer surface of oak veneer strips. The grains of the two components of the back layer run in the same direction. The grain of the middle layer runs at an angle to the grains of the adjacent top layer and back layer. The laminated three layer wood flooring is tongued and grooved on the edges. The surface of the face ply is not finished. The subject multilayer wood flooring will be imported in dimensions of 19 mm thick x 127 mm, 150 mm, or 180 mm wide x 1800 mm to 2200 mm long. The ends of the flooring, as well as the edges, will be tongued and grooved. The face ply of the subject multilayer assembled flooring has an actual thickness of 4.5 mm. Thus, according to Chapter 44, Additional U.S. Note 4(b), it is classifiable under heading 4418, Harmonized Tariff Schedule of the United States (HTSUS).
Full text
N035016 August 29, 2008 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4418.72.9500 Ms. Tracy McCrorey Kuehne & Nagel, Inc. 3125-I Horseshoe Lane Charlotte, NC 28208 RE: The tariff classification of multilayer oak flooring from various countries Dear Ms. McCrorey: In your letter dated July 31, 2008, on behalf of Casa Bella Flooring, you requested a tariff classification ruling. The ruling was requested on multilayer wood flooring, trade named “Teka Millenium.” A representative sample and a technical data sheet were submitted. This ruling is based on the submitted sample, which is constructed as follows: It is made of three layers. The top layer or face ply consists of a 5 mm thick nominal (4.5 mm thick actual) one-piece veneer of white oak. The middle layer consists of 8 mm thick and 25 mm wide lumber strips of a local plantation hardwood species. The back layer consists of a 1 mm thick one-piece oak veneer and a 5 mm thick outer surface of oak veneer strips. The grains of the two components of the back layer run in the same direction. The grain of the middle layer runs at an angle to the grains of the adjacent top layer and back layer. The laminated three layer wood flooring is tongued and grooved on the edges. The surface of the face ply is not finished. The subject multilayer wood flooring will be imported in dimensions of 19 mm thick x 127 mm, 150 mm, or 180 mm wide x 1800 mm to 2200 mm long. The ends of the flooring, as well as the edges, will be tongued and grooved. The face ply of the subject multilayer assembled flooring has an actual thickness of 4.5 mm. Thus, according to Chapter 44, Additional U.S. Note 4(b), it is classifiable under heading 4418, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the multilayer oak flooring, described above, will be 4418.72.9500, HTSUS, which provides for: Builders’ joinery and carpentry of wood . . .: Assembled flooring panels: Other, multilayer: Other (than having a face ply more than 6 mm in thickness): Other (than of unidirectional bamboo). 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
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