The tariff classification of multilayered wood flooring panels from China

N257862 October 23, 2014 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4418.72.9500 Mr. Chris Mury Jagro Customs Brokers, Inc. 750 Walnut Ave. Cranford, NJ 07016 RE: The tariff classification of multilayered wood flooring panels from China Dear Mr. Mury: In your letter dated September 8, 2014, you requested a tariff classification ruling on behalf of your client, Eastern Star Wood Floors, LLC. The ruling was returned to you for additional information, which was resubmitted to this office on October 3, 2014. A sample panel was submitted for our review and will be retained for reference. The flooring sample measures approximately 4 3/4” (W) x 6” (L) x 15mm in thickness. It is constructed of a 4mm-thick hickory wood veneer that has been laminated to a eucalyptus plywood substrate. The panel consists of 9 layers of wood, with the grain of each layer running at an angle to that of the successive layers. The back ply consists of birch wood. The panel is tongued and grooved on its edges and, presumably, it ends. Additional U.S. Note 4(b) to Chapter 44 of the Harmonized Tariff Schedule of the United States (HTSUS) states that “Heading 4418 includes multi-layer assembled flooring panels having a face ply 4 mm or more in thickness.” Since the instant product is a flooring panel that consists of an assembly of multiple layers, and has a face ply measuring 4mm in thickness, it is classifiable in Heading 4418, HTSUS. The applicable subheading for the veneered fiberboard flooring panels will be 4418.72.9500, HTSUS, which provides for Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Assembled flooring panels: Other, multilayer: Other (than having a face ply more than 6 mm in thickness); Other. 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/. The merchandise in question may be subject to antidumping duties 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/. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division