The tariff classification of engineered flooring panels from Bolivia

N267397 September 3, 2015 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4418.72.9500 Mr. Daniel Pagano 400 Alton Road Apt 2410 Miami Beach, FL 33139 RE: The tariff classification of engineered flooring panels from Bolivia Dear Mr. Pagano: In your letter dated July 9, 2015, you requested a tariff classification ruling. The ruling was requested on engineered flooring panels. One representative sample was submitted for our review. The sample will be retained for future reference. The sample flooring panel measures approximately 9” wide x ¾” thick. The panel is constructed of three wood layers laminated together; the grains of each layer run at a 90 degree angle to that of the successive layers. The panels have a 4mm-thick face ply of Curupau, Roble, Jatoba, Cumaru or Momoqui wood laminated to a core of 11mm-thick Roble, and are backed with a 3.5mm-thick ply of Curupau, Roble, Jatoba, Cumaru or Momoqui. The core is constructed of edge-glued blocks of lumber, and the back consists of three strips of wood placed edge to edge with a small space between each. The edges of the panel are tongued and grooved. You state that the panels will be imported in 24” to 88” random lengths. 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 engineered flooring panel will be 4418.72.9500, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other: 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