The tariff classification of multilayer wood flooring panels from China

N275983 June 23, 2016 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.99.5105 Ms. Beth Shaw Trust Air Cargo 2206 Lively Blvd. Elk Grove Village, IL 60007 RE: The tariff classification of multilayer wood flooring panels from China Dear Ms. Shaw: In your letter, dated May, 6, 2016, you requested a ruling on behalf of your client, Longhua USA, Inc. The ruling was requested for multilayer wood flooring panels. A sample was submitted for our review and will be retained for reference. The wood flooring panel measures approximately 125mm wide by 9mm in thickness. You do not identify the length in which the panels will be imported. It is constructed of two layers, a 2mm-thick non-coniferous wood veneer laminated onto a 7mm-thick high density fiberboard substrate. The panel is tongued and grooved on its edges and ends with an interlocking mechanism. The flooring meets the definition of a “veneered panel” as set forth in the Explanatory Notes to the Harmonized System; it is constructed of a thin veneer of wood affixed to a base, usually of inferior wood, by glueing under pressure. Veneered panels are specifically provided for under heading 4412, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the multilayer wood flooring panel will be 4412.99.5105, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other: Other: With at least one outer ply of nonconiferous wood: Other: Other: Wood flooring. The rate of duty will be free. 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. The laminated wood flooring in question, which is tongued and grooved with an interlocking profile, may be subject to an ITC exclusion order dealing with certain laminated floor panels (ITC Investigation No. 337-TA-545). The determination of whether your flooring panels are subject to the ITC Exclusion Order will be made independently of the tariff classification ruling. For further information on admissibility please contact your local Customs office prior to importation of the goods. If you require a written ruling on whether the exclusion order applies to your flooring panels, you should submit a ruling request with a sample of the flooring panels to the following office: U.S. Customs and Border Protection, IPR & Restricted Merchandise Branch, Regulations and Rulings, 799 9th Street N.W. – 7th Floor, Washington, DC 20229-1177. 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, Steven A. Mack Director National Commodity Specialist Division