The tariff classification of multilayer flooring from China

N297443 June 25, 2018 CLA-2-44:OT:RR:NC:1:130 CATEGORY: Classification TARIFF NO.: 4412.99.5105 Mr. Alan Chou Alston, Inc. 21491 Ferrero Pkwy. City of Industry, CA 91789 RE: The tariff classification of multilayer flooring from China Dear Mr. Chou: In your letter, dated May 8, 2018, you requested a binding tariff classification ruling. The ruling was requested on multilayer flooring panels. A sample and product information were submitted for our review and will be retained for reference. The product is identified as “SPC RigidWood™” flooring. It is constructed of two plys – a 0.6mm-thick birch veneer laminated onto a plastic-stone composite base. The panels measure approximately 5” wide x 48” long x 5mm thick. Each is continuously shaped on edges and ends with an interlocking tongue and groove-type mechanism for installation. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level (for the 4 digit headings and the 6 digit subheadings) and facilitate classification under the Harmonized Tariff Schedule of the United States (HTSUS) by offering guidance in understanding the scope of the headings and the General Rules of Interpretation (GRIs). While neither legally binding nor dispositive of classification issues, the ENs provide commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989). The two-ply flooring panel meets the definition of a “veneered panel” as set forth in the ENs to heading 4412. A veneered panel is a panel “consisting of a thin veneer of wood affixed to a base, usually of inferior wood, by gluing under pressure.” The ENs continue that “(w)ood veneered on to a base other than wood (e.g., panels of plastics) is also classified here provided it is the veneer which gives the panel its essential character. The veneered panel simulates a flooring panel constructed of solid wood. The plastic-stone composite base will not be seen when the product is installed. Because the birch veneer gives the product is consumer appeal, we find that it does give the panel its essential character. As heading 4412 provides specifically for veneered panels, the flooring panels will be classifiable in that heading. While you do not inquire regarding the presence of an underlayment backing of plastic, rubber, cork, or other material, we note that such an underlayment would not impact classification of the instant flooring panels. The applicable subheading for multilayer 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. 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