The tariff classification of multilayer wood flooring panels from China

N278950 September 30, 2016 CLA-2-44:OT:RR:NC:N3:230 CATEGORY: Classification TARIFF NO.: 4412.99.5105; 4418.72.9500 Mr. Robert D. Stang Husch Blackwell 750 17th Street, NW Suite 900 Washington, D.C.  20006 RE: The tariff classification of multilayer wood flooring panels from China Dear Mr. Stang: In your letter, dated August 10, 2016, you requested a tariff classification ruling on behalf of your client, Jiangsu Keri Wood Co., Ltd. The ruling was requested on multilayer wood flooring panels. Samples, photos, and product information were submitted for our review and will be retained for reference. The ruling request regards three styles of multilayer wood flooring panels, identified as JKW-15/4, JKW-14/3, and JKW-12/2. Each panel is constructed of two layers, with a non-coniferous face ply veneer (of oak, hickory, walnut, acacia, or birch) and a pine substrate. The panels measure approximately 190mm wide by 1900mm in length, and the pine substrates measure approximately 10mm in thickness. The panels vary in face ply thickness; JKW-12/2 has a face ply measuring 2mm in thickness, JKW-14/3 has a face ply measuring 3mm in thickness, and JKW-15/4 has a face ply measuring 4mm in thickness. The Explanatory Notes to the Harmonized System (ENs) to heading 4412 define a “veneered panel” as “consisting of a thin veneer of wood affixed to a base, usually of inferior wood, by glueing under pressure.” The instant panels meet this definition and are covered by heading 4412, Harmonized Tariff Schedule of the United States (HTSUS). However, the classification of item JKW-15/4 is governed by Additional US Note 4(b) to Chapter 44, HTSUS, which states that “Heading 4418 includes (b) multi-layer assembled flooring panels having a face ply 4 mm or more in thickness.” Item JKW-15/4 is an assembled, multi-layer flooring panel in that is is an assembly of two distinct layers. The face ply measures 4mm in thickness, which is included in the range of the note. Therefore, JKW-15/4 is classifiable under heading 4418. The applicable subheading for multilayer wood flooring panels JKW-14/3 and JKW-12/2 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. The applicable subheading for multilayer wood flooring panel JKW-15/4 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: 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, Steven A. Mack Director National Commodity Specialist Division