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The country of origin of multilayer wood flooring panels
Issued February 27, 2025 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N345612 (February 27, 2025)
Tariff classification
Product description
The country of origin of multilayer wood flooring panels
CBP rationale
substantial transformation in order to render such other country the "country of origin" within the meaning of Part 134, Customs and Border Protection Regulations (19 CFR Part 134). Substantial transformation requires that "[t]here must be a transformation; a new and different article must emerge, ‘having distinctive name, character, or use.’" Anheuser-Busch Brewing Association v.
Full text
N345612 February 27, 2025 MAR-2-44:OT:RR:NC:5:130 CATEGORY: Country of Origin Mr. Kevin Gessner Creative At Home USA, Inc. 30 North Gould St. Sheridan, WY 82801 RE: The country of origin of multilayer wood flooring panels Dear Mr. Gessner: In your letter, dated February 1, 2025, you requested a binding country of origin ruling. The ruling was requested on multilayer wood flooring panels. Product information was submitted for our review. In your letter, you outline a scenario in which multilayer wood flooring is manufactured in multiple countries. You do not indicate the country of harvest of the trees, but you set forth that the substrate plywood is wholly manufactured in Thailand. The veneers are peeled, glued, laid up into sheets, hot and cold pressed, and cut in Thailand. Oak, hickory, or walnut lumber is manufactured into veneers in Eastern Europe. The veneers are shipped to Thailand, where they are individually applied to the plywood substrate panels. After this, the panels are sent to China, where they will be profiled with tongue and groove joinery, sanded, and surface coated with stain and clear, protective coatings. The flooring panels are packaged in China and then shipped to the United States. Section 134.1(b) of the Customs and Border Protection Regulations (19 CFR 134.1(b)) provides that the "[c]ountry of origin" means the country of manufacture, production or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the "country of origin" within the meaning of Part 134, Customs and Border Protection Regulations (19 CFR Part 134). Substantial transformation requires that "[t]here must be a transformation; a new and different article must emerge, ‘having distinctive name, character, or use.’" Anheuser-Busch Brewing Association v. United States, 207 U.S. 556, 28 S. Ct 204 (1908). We must therefore determine where a substantial transformation of materials occurs in order to determine country of origin. A substantial transformation occurs when veneers are made into the substrate plywood in Thailand. The addition of a face veneer still yields plywood. The profiling and sanding of the plywood yields plywood that is merely improved. The application of coatings in China does not change the nature of the panels from plywood to a new and different article. Therefore, the country of origin for Customs purposes of the instant flooring panels is Thailand. The Department of Commerce governs matters of antidumping and countervailing duties. The Department of Commerce may determine a different country of origin for assessing these duties. The flooring panels may be subject to antidumping and countervailing duties for multilayer wood flooring from China (A570-970/C570-971). Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce (ITA) and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). General information regarding the ITA and AD/CVD can be found at https://www.trade.gov/us-antidumping-and-countervailing-duties. The ITA’s “Guide on How to File for an Antidumping/Countervailing Duty Scope Ruling Request” is available at https://enforcement.trade.gov/scope/Request-Scope-Ruling.pdf The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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
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