N056986 N0 Ruling Active

The tariff classification of multilayer wood flooring from China

Issued May 7, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4418.72.9500

Headings: 4418

Product description

The product is a laminated wood flooring board, measuring 14 mm thick x 142 mm wide. It consists of three layers. The face ply is a 4 mm thick layer of agglomerated strand woven bamboo and coconut palm. The middle layer consists of multiple strips of bamboo, each 5 mm thick x 18 mm wide, edge-glued together. The bottom layer consists of multiple strips of bamboo, each 5 mm thick x 20 mm wide, edge-glued together. The middle and bottom layers are oriented so that their grains run at right angles to each other. The laminated board, as represented by the sample, is tongued and grooved along the edges. The bottom surface has three shallow grooves running lengthwise down the board.

Full text

N056986 May 7, 2009 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4418.72.9500 Mr. Roger Van House GreenWood Products Co. 3801 Ocean Ranch Blvd., Suite 101 Oceanside, CA 92056 RE: The tariff classification of multilayer wood flooring from China Dear Mr. Van House: In your letter dated April 1, 2009 you requested a tariff classification ruling. A representative sample of the product to be classified was submitted. The product is a laminated wood flooring board, measuring 14 mm thick x 142 mm wide. It consists of three layers. The face ply is a 4 mm thick layer of agglomerated strand woven bamboo and coconut palm. The middle layer consists of multiple strips of bamboo, each 5 mm thick x 18 mm wide, edge-glued together. The bottom layer consists of multiple strips of bamboo, each 5 mm thick x 20 mm wide, edge-glued together. The middle and bottom layers are oriented so that their grains run at right angles to each other. The laminated board, as represented by the sample, is tongued and grooved along the edges. The bottom surface has three shallow grooves running lengthwise down the board. The applicable subheading for the multilayer flooring, described above, will be 4418.72.9500, Harmonized Tariff Schedule of the United States (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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