The tariff classification of multilayer wood flooring panels from China

N279816 October 27, 2016 CLA-2-44:OT:RR:NC:N3:230 CATEGORY: Classification TARIFF NO.: 4412.99.5105 Ms. Vithya Om Continental Agency, Inc. 1768 W. 2nd St. Pomona, CA 91766 RE: The tariff classification of multilayer wood flooring panels from China Dear Ms. Om: In your letter, dated September 21, 2016, you requested a tariff classification ruling on behalf of your client, Home Legend, LLC. The ruling was requested on multilayer wood flooring panels. Photos and product information were submitted for our review. The ruling request regards a multilayer wood flooring panel. The two-layer panel consists of a 3mm-thick veneer laminated onto a 9mm-thick backing. You state that the imported panels measure approximately 183mm in width by 400mm-1200mm in length. The face veneer consists of non-coniferous hardwoods such as black walnut, hickory, oak, or maple. The grain of the face veneer runs the length of the panel. The substrate is constructed of a 9mm-thick layer of cross-grain pine with four lengthwise grain strips of bamboo inlaid into the panel back. The bamboo strips are flush with the back surface of the pine substrate. 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.” While the instant panels are of a unique construction, they still meet this definition and are covered by heading 4412, Harmonized Tariff Schedule of the United States (HTSUS). The panels are classifiable in accordance with General Rule of Interpretation 1. The applicable subheading for multilayer wood flooring panels 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. 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