The tariff classification of wood flooring panels from Indonesia

N274462 April 20, 2016 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.32.3125 Mr. Melvin D. Burkhardt Mullican Flooring 655 Woodlyn Johnson City, TN 37601 RE: The tariff classification of wood flooring panels from Indonesia Dear Mr. Burkhardt: In your letter, dated March 30, 2016, you requested a binding classification ruling. The ruling was requested for multilayer wood flooring panels from Indonesia. Product specifications were provided for our review. The flooring panels measure 152mm-180mm (W) x 12.7mm in thickness, and are imported in random lengths. You explain that the panels are constructed of 9 veneer plies, each measuring less than 6mm in thickness, laminated together with the grain of each layer running at an angle to that of the subsequent layer. The face ply, which consists of white oak wood, measures 3mm in thickness. The back ply will consist of either acacia or hevea woods. You state that the panel is tongued and grooved, and is stained and finished with a UV oil that does not obscure the grain of the wood. The Explanatory Notes to the Harmonized System for heading 4412 define plywood as “consisting of three or more sheets of wood glued and pressed one on the other and generally disposed so that the grains of successive layers are at an angle.” As the construction of the instant panels meets this definition, the panels are classifiable as plywood under heading 4412, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the multilayer wood flooring panels will be 4412.32.3125, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other plywood consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm in thickness: Other, with at least one outer ply of nonconiferous wood: Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply: Other: Wood flooring. 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 https://hts.usitc.gov/current. 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division