The tariff classification of multilayered wood flooring panels from China
Issued July 30, 2015 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4418.72.9500
Headings: 4418
Product description
The flooring panels consist of nine plies of wood veneers laminated together so that the grains of the plies run at angles to each other.
CBP rationale
The applicable subheading for the multilayered wood flooring panels will be 4418.72.9500, 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).
Full text
N266721 July 30, 2015 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4418.72.9500 Ms. Stephanie Wyatt Catalyst Customs Brokers 2252 B Landmeier Road Elk Grove Village, IL 60007 RE: The tariff classification of multilayered wood flooring panels from China Dear Ms. Wyatt: In your letter dated July 15, 2015, you requested a tariff classification ruling on behalf of your client, LW Mountain Inc. The ruling was requested on multilayered wood flooring panels. Photographs and product descriptions were submitted for our review. The flooring panels consist of nine 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 5 to 6mm-thick ply of either white oak or maple. The core plies consist of multiple eucalyptus wood veneers. The edges are tongued and grooved. The wood flooring panels measure approximately 18mm in thickness and are UV coated. 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 5 to 6mm in thickness, it is classifiable in Heading 4418, HTSUS. The applicable subheading for the multilayered wood flooring panels will be 4418.72.9500, 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 Laurel Duvall at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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