The tariff classification of engineerd wood flooring panels

N274795 May 4, 2016 CLA-2-44:OT:RR:NC:N3:230 CATEGORY: Classification TARIFF NO.: 4418.72.9500 Mr. Harro Jakel PanTim Wood Products Inc. 15 Washington Avenue Scarborogh, ME 04074 RE: The tariff classification of engineerd wood flooring panels Dear Mr. Jakel: In your letter dated April 10, 2016, you requested a tariff classification ruling. The ruling was requested on engineerd wood flooring panels . Two representative samples were submitted for our review. The samples will be retained for future reference. The flooring samples measure approximately 4 3/4” (W) x 6” (L) x 10mm to 20mm in thickness. The panels are constructed of a 4mm-thick or a 6mm-thick White Oak wood veneer that has been laminated to a birch plywood substrate. The panel consists of 11 layers of wood, with the grain of each layer running at an angle to that of the successive layers. The panels are tongued and grooved on its edges and ends. The panels are coated with a clear UV finish. 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 engineerd wood flooring panels with a face ply of 4mm and a face ply of 6mm 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 5 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