The tariff classification of multilayer wood flooring from Poland

N057067 May 5, 2009 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.32.3125; 4418.72.9500 Mr. Krzysztof Sobieszczanski Laccy-Kolczyglowy, Sp. zo. o 904 Dewing Ave. Lafayette, CA 94549 RE: The tariff classification of multilayer wood flooring from Poland Dear Mr. Sobieszsanski: In your letter dated April 3, 2009 you requested a tariff classification ruling. The ruling was requested on three multilayer wood flooring products. Representative samples of the products were submitted. The first product is a multilayer wood board measuring 11 mm thick x 6 ¼” wide. It is composed of seven plies of wood veneers laminated together so that the grains of the layers run at angles to each other. The top layer or face ply consists of a veneer of oak approximately 3.0 mm thick (based on the sample submitted). The face ply may also be beech, instead of oak. The rest of the layers are veneers of birch, each about 0.5 mm to 2 mm thick. The edges of the representative sample are tongued and grooved and the top surface is finished with a clear or transparent coating. The second product is a multilayer wood board measuring 14.5 mm thick x 5 ½” wide. It is composed of ten plies of wood veneers laminated together so that the grains of the layers run at angles to each other. The top layer or face ply consists of a veneer of oak approximately 3.0 mm thick (based on the sample submitted). The face ply may also be beech, instead of oak. The rest of the layers are veneers of birch, each about 0.25 mm to 1.5 mm thick. The edges of the representative sample are tongued and grooved and the top surface is finished with a clear or transparent coating. The third product is a multilayer wood board measuring 20 mm thick x 7” wide. It is composed of twelve plies of wood veneers laminated together so that the grains of the layers run at angles to each other. The top layer or face ply consists of a veneer of oak approximately 5.0 mm thick (based on the sample submitted). The face ply may also be beech, instead of oak. The rest of the layers are veneers of birch, each about 0.25 mm to 1.5 mm thick. The edges and ends of the representative sample are tongued and grooved, and the top surface is finished with a clear or transparent coating. Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI’s). GRI 1 states that classification shall 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, HTSUS, states that multilayer assembled flooring panels having a face ply of 4 mm or more in thickness are included (classifiable) in heading 4418. The applicable subheading for the third multilayer wood flooring product, having a face ply of 5 mm in thickness, described above, 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 the first and second multilayer wood flooring products, having a face ply of 3 mm in thickness, described above, will be 4412.32.3125, HTSUS, which provides for: Plywood, veneered panels and similar laminated wood: Other plywood, consisting solely of sheets of wood, each ply not exceeding 6 mm in thickness: Other, with at least one outer ply of nonconiferous wood (other than a tropical wood specified in subheading note 1 of chapter 44): 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 certain enumerated species): Wood flooring. The rate of duty will be 8 percent ad valorem. 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