The tariff classification of multilayer wood flooring from Sweden

N310739 April 7, 2020 CLA-2-44:OT:RR:NC:N1:130 CATEGORY: Classification TARIFF NO.: 4412.99.5105 Mr. Pär Jönsson Välinge Innovation Sweden AB Prästavägen 513 Viken 26365 SWEDEN RE: The tariff classification of multilayer wood flooring from Sweden Dear Mr. Jönsson: In your letter, dated March 17, 2020, you requested a binding tariff classification ruling. The ruling was requested for multilayer wood flooring. Product information and diagrams were submitted for our review. The product for which you requested the ruling is multilayer flooring panels constructed of wood veneers and high-density fiberboard (HDF). Each board measures approximately 11mm in thickness. You do not identify the length or width dimensions of the product to be imported. You state that the panels are constructed of three layers. The face of the panel is a 0.44mm-thick, European white oak (a non-coniferous wood) veneer. The core is a layer of HDF measuring approximately 10mm in thickness. The back of the panel is a 0.51mm-thick birch veneer. You do not indicate whether the panel is profiled on its edges and/or ends. The Harmonized Commodity Decription 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 (August 23, 1989). The ENs for heading 4412 set forth the definition of a “veneered panel”: “panels consisting of a thin veneer of wood affixed to a base, usually of inferior wood, by gluing under pressure.” The instant panels meet this definition, as they consist of a wood veneer affixed to a base of HDF. Thus, in accordance with GRI 1, the panels are classifiable in heading 4412, HTSUS. The applicable subheading for the 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 is 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