The tariff classification of engineered wood flooring panels from China

N260755 February 2, 2015 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.:4418.72.2000; 4418.72.9500 Mr. John B. Troendle Crescent Hardwood Supply 1101 Sams Ave. Harahan, LA 70123 RE: The tariff classification of engineered wood flooring panels from China Dear Mr. Troendle: In your letter dated January 13, 2015, you requested a tariff classification ruling. The ruling was requested on two multilayered wood flooring products. Photographs and a product description of the products were submitted for our review. The first product consists of a 20mm thick wood flooring panel. The flooring consists of multiple plies of wood veneers laminated together so that the grains of the plies run at angles to each other. You state that the face layer consists of a 5mm thick ply of White Oak, Brazilian Cherry, Tiger wood, Walnut or Succupira. The core consists of multiple wood plies measuring approximately 15mm in total thickness. The second product consists of a 20.2mm thick wood flooring panel. The flooring consists of multiple plies of wood veneers laminated together so that the grains of the plies run at angles to each other. You state that the face layer consists of a 6.2mm thick ply of White Oak, Brazilian Cherry, Tiger wood, Walnut or Sucupira. The core consists of multiple wood plies measuring approximately 15mm in total thickness. 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 products are flooring panels that consists of an assembly of multiple layers, and have face plies measuring 5mm and 6.2mm in thickness, they are classifiable in Heading 4418, HTSUS. The applicable subheading for the engineered wood flooring panels with the 6.2mm face ply will be 4418.72.2000, 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. The applicable subheading for the engineered wood flooring panels with the 5mm face ply 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/. 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