The tariff classification of wood flooring panels from China

N175282 August 9, 2011 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.32.5600; 4412.99.5100 Ms. Beth Shaw Trust Air Cargo USA Co. 2206 Lively Boulevard Elk Grove Village, IL 60007 RE: The tariff classification of wood flooring panels from China Dear Ms. Shaw: In your letter dated July 12, 2011, you requested a tariff classification ruling on behalf of your client, Guoya Bamboo USA Inc. The ruling was requested on three styles of wood flooring panels. Three representative samples were submitted for our review and will be returned to you as requested. The subject flooring will be imported in panels measuring 1200mm (l) x 120mm (w) x 12mm thick. The first item, identified as Sample 01, consists of seven plies of wood veneers (all under 6 mm in thickness) laminated together so that the grains of the plies run at angles to each other. The top outer surface of the plywood has been overlaid with a 0.1mm “dark brown” decorative paper. The back outer surface is covered with a material you identify as “balance paper”. Both of these coverings obscure the wood grain. You state that the panel’s edges and ends are tongued and grooved, however the submitted sample has edges that are straight cut. The second item, identified as Sample 02, consists of eight plies of wood veneers (all under 6 mm in thickness) laminated together so that the grains of the plies run at angles to each other. The top outer surface of the plywood has been overlaid with a 0.1mm “light brown” decorative paper. The back outer surface is covered with a material you identify as “balance paper” Both of these coverings obscure the wood grain. The edges and ends are tongued and grooved. The third item, identified as Sample 03, consists of a 2mm oak veneer face, an 8.5mm high density fiberboard (HDF) core, and a 0.6mm bamboo veneer back. The edges and ends are tongued and grooved. The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs will be applied, in the order of their appearance.  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 HTSUS by offering guidance in understanding the scope of the headings and the 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 ENs to heading 44.12 describe the term "plywood" as follows: Plywood consist(s) 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 gives the panels greater strength and, by compensating shrinkage, reduces warping. Each component sheet is known as a "ply" and plywood is usually formed of an odd number of plies, the middle ply being called the "core".According to the submitted description, composition, and construction of the subject merchandise, the panels with the paper surface coverings are within the scope of the term "plywood" of heading 4412, HTSUS. The applicable subheading for the surface covered plywood panels will be 4412.32.5600, HTSUS, which provides for which provides for Other plywood consisting solely of sheets of wood, each ply not exceeding 6 mm in thickness: Other, with at least one outer ply of nonconiferous wood: Other: (than 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). The rate of duty will be 8 percent ad valorem. The EN’s to heading 4412 define “veneered panels” as Panels consisting of a thin veneer of wood affixed to a base usually of inferior wood by gluing under pressure. Sample 03, constructed of an oak veneer applied to an HDF core, meets this description. The applicable subheading for the surface covered plywood panels will be 4412.99.5100, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other (than plywood consisting solely of sheets of wood under 6 mm in thickness): Other (than blockboard, laminboard and battenboard): With at least one outer ply of nonconiferous wood: Other (than with at least one layer of particle board): Other (than plywood). The rate of duty will be free. 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 Laurel Duvall at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division