The tariff classification of multilayered wood flooring from China

N237866 March 6, 2013 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.99.5105 Mr. John M. Foote Grunfeld Desiderio Lebowitz Silverman Klestadt 399 Park Avenue, 25th Floor New York, NY 10022-4877 RE: The tariff classification of multilayered wood flooring from China Dear Mr. Foote: In your letter dated January 24, 2013, you requested a tariff classification ruling on behalf of your client, Samling Global USA, Inc. In accordance with Part 177.2 of the Customs Regulations (19 CFR 177.2), ruling requests are limited to five (5) items. Because your ruling request addresses variations comprising many different potential products, this ruling will be limited to the five multilayered wood flooring panels for which samples were submitted. Those samples will be returned to you, as requested. The first sample, Item WG225, is a 126mm-wide, 9mm-thick flooring panel constructed of a 1mm-thick hickory (a nonconiferous wood) veneer laminated to a base of either high or medium density fiberboard (HDF or MDF, respectively). The second sample, Item WG226, is a flooring panel of identical construction that has an applied backing of ethylene vinyl acetate (EVA) foam. The third sample, Item WG123, is a 126mm-wide, 12mm-thick flooring panel constructed of a 1mm-thick hickory veneer laminated to a base of oriented strand board (OSB). The fourth sample, Item WG124, is a flooring panel of identical construction that has an applied backing of EVA foam. The fifth sample is a 150mm-wide, 17mm-thick flooring panel constructed of a 1mm-thick hickory veneer laminated to a base of edge-glued lumber. You do not identify the lengths in which any of the panels are to be imported. You state that each panel is tongued and grooved and is coated with a transparent material that does not obscure the grain of the wood. The construction of each of the five panels plainly meets the definition of a “veneered panel” as set forth in the Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) for heading 4412: “Veneered panels…are panels consisting of a thin veneer of wood affixed to a base, usually of inferior wood, by gluing under pressure.” Therefore, in accordance with General Rule of Interpretation 1, the products will be classified in heading 4412, which specifically provides for veneered panels. The applicable subheading for the multilayered wood flooring will be 4412.99.5105, 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/. The instant products may be subject to antidumping duties and/or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/. The wood flooring panels in question, which are tongued and grooved, may be subject to an ITC exclusion order dealing with certain laminated floor panels (ITC Investigation No. 337-TA-545). The determination of whether your flooring panels are subject to the ITC Exclusion Order will be made independently of the tariff classification ruling. For further information on admissibility please contact your local Customs office prior to importation of the goods. If you require a written ruling on whether the exclusion order applies to your flooring panels, you should submit a ruling request with a sample of the flooring panels to the following office: U.S. Customs and Border Protection, IPR & Restricted Merchandise Branch, Regulations and Rulings, 799 9th Street N.W. – 7th Floor, Washington, DC 20229-1177. 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, Thomas J. Russo Director National Commodity Specialist Division