The tariff classification of engineered flooring from China

N035921 September 17, 2008 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.94.3105; 4418.72.9500; 4418.72.9100 Mr. Mark H. Curtis Verde Floors, LLC 420 Dividend Drive, Suite D Peachtree City, GA 30269 RE: The tariff classification of engineered flooring from China Dear Mr. Curtis: In your letter dated August 13, 2008 you requested a tariff classification ruling. The ruling was requested on five engineered wood flooring products. Representative samples were submitted. Sample # 1, the “Verde Grande Engineered White Oak” flooring, is a laminated wood panel measuring approximately 15 mm thick x 7 ½” wide. It is composed of three layers. The face ply is a veneer of white oak, with an actual thickness of slightly over 3 mm. The middle layer consists of cross laid Chinese spruce lumber strips approximately 10 mm thick. The back layer is a veneer of Chinese poplar slightly under 2 mm thick. The layers are laminated together so that the grains of the layers are at angles to each other. The edges are tongued and grooved. The face ply of the sample has a smoky stained, wire brushed, UV coated finish. Sample # 2, the “Verde Grande Engineered Bamboo” flooring, is a laminated wood panel measuring approximately 15 mm thick x 7 ½” wide. It is composed of three layers. The face ply is a 4 mm thick ply of bamboo strips. Each bamboo strip comprising the face ply is 4 mm thick x about 5 mm wide and runs in a vertical grain direction. The middle layer consists of cross laid Chinese spruce lumber strips approximately 9 mm thick. The back layer is a veneer of Chinese poplar approximately 2 mm thick. The three layers are laminated together so that the grains of the layers run at angles to each other. The edges are tongued and grooved. The face ply is finished with clear UV coatings. Sample # 3, the “Verde Maximus Engineered Sapelli” flooring, is a laminated wood panel measuring approximately 21 mm thick x 9 ½” wide. It is composed of three layers. The face ply consists of a single sheet of Sapelli, stated to be 6.1 mm thick. However, according to the sample submitted, we find that the face ply of Sapelli is 6 mm thick. The middle layer consists of cross laid Chinese spruce lumber strips approximately 15 mm thick. The back layer is a veneer of Chinese poplar approximately 2 mm thick. The three layers are laminated together so that the grains of the layers run at angles to each other. The edges are tongued and grooved. The face ply is finished with clear UV coatings. Sample # 4, the “Sihe Wood Solid Bamboo Natural Horizontal” flooring, is a laminated wood panel measuring approximately 15 mm thick x 3 ¾” wide. It is composed of three layers. Each layer consists of strips of bamboo approximately 5 mm thick glued together edge-to-edge. The grains of all the strips in the layer run in a horizontal grain direction. The three layers are laminated together with all the grains running in the same direction. The edges are tongued and grooved, and the face ply is finished with a clear coating. Sample # 5, the “Sihe Wood Solid Bamboo Natural Vertical” flooring, is a laminated wood panel measuring approximately 15 mm thick x 3 ¾” wide. It is composed of multiple strips of bamboo laminated together in a vertical grain direction. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically §177.7(a) reads, in pertinent part: No ruling letter will be issued in any instance in which it appears contrary to the sound administration of the Customs and related laws to do so. Currently, the classification of merchandise similar to Sample # 5, the “Sihe Wood Solid Bamboo Natural Vertical” flooring, is under review in our Headquarters office. Thus, pursuant to 19 C.F.R. §177.7(a), a ruling can not be issued for Sample # 5. However, you may resubmit your request for a ruling for the vertically laminated bamboo flooring at a later time. In the interim, please refer to rulings presently in effect for this type of merchandise (N009461, N010035, N010868 and N011396). Classification of goods in the Harmonized Tariff Schedule of the United States is governed by the General Rules of Interpretation (GRI’s). GRI 1 provides that classification shall first be determined according to the terms of the headings and any relative section or chapter notes. Additional U. S. Note 4 (b) of Chapter 44 of the Harmonized Tariff Schedule of the United States (HTSUS) states that multi-layer assembled flooring panels having a face ply 4 mm or more in thickness are to be included in heading 4418. The applicable subheading for Sample # 1, the “Verde Grande Engineered White Oak” flooring, will be 4412.94.3105, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Plywood, veneered panels and similar laminated wood: Other: Blockboard, laminboard and battenboard: With at least one outer ply of nonconiferous wood: Plywood: Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply: Other (than with a face ply of birch): Wood flooring. The rate of duty will be 8 percent ad valorem. The applicable subheading for Sample # 2, the “Verde Grande Engineered Bamboo” flooring, and Sample # 3, the “Verde Maximus Engineered Sapelli” flooring, will be 4418.72.9500, HTSUS, which provides for: Builders’ joinery and carpentry of wood, …: Assembled flooring panels: Other, multilayer: Other (than having a face ply more than 6 mm in thickness): Other (than of unidirectional bamboo). The rate of duty will be 8 percent ad valorem. The applicable subheading for Sample # 4, the “Sihe Wood Solid Bamboo Natural Horizontal” flooring, will be 4418.72.9100, HTSUS, which provides for: Builders’ joinery and carpentry of wood, …: Assembled flooring panels: Other, multilayer: Other (than having a face ply more than 6 mm in thickness): Of unidirectional bamboo. 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 http://www.usitc.gov/tata/hts/. 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 Paul Garretto at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division