The tariff classification of veneered panel flooring from China and Taiwan

N171384 July 14, 2011 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.99.5100 Mr. J. Wayne Pierce 6111 Peachtree-Dunwoody Road Building G, Suite 200 Atlanta, GA 30328 RE: The tariff classification of veneered panel flooring from China and Taiwan Dear Mr. Pierce: In your letter dated June 15, 2011, you requested a tariff classification ruling on behalf of your client, Leadman Flooring, LLC. You submitted this request subsequent to seeking classification advice from Customs and Border Protection in the Port of Atlanta. The ruling was requested on veneered wood flooring panels. Two representative samples were submitted for our review, and will be retained for reference. The ruling was requested on veneered wood flooring panels, measuring approximately 14mm thick x 137mm to 176mm wide. Each panel consists of two layers; the top (face) ply is a 1.5mm- to 2 mm-thick veneer of birch, hickory, or black walnut, and the second (back) ply is a 12mm-thick layer of oriented strand board (OSB). The edges of the veneered wood flooring panels are tongued and grooved with an interlocking profile. The Harmonized Commodity Description and Coding System Explanatory Notes (EN’s) 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 Tariff Schedule of the United States (HTSUS) by offering guidance in understanding the scope of the headings and the General Rules of Interpretation. 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 EN’s for heading 4412 define “veneered panels” as “panels consisting of a thin veneer of wood affixed to a base, usually of inferior wood, by gluing under pressure.” This description plainly describes the instant product, which is a panel consisting of a thin veneer applied by gluing and pressure to a base of OSB. The applicable subheading for the veneered panel flooring will be 4412.99.5100, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other (than plywood consisting solely of sheets of wood under 6 mm in thickness): Other (than blockboard, laminboard and battenboard): With at least one outer ply of nonconiferous wood: Other (than with at least one layer of particle board): Other (than plywood). 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 Laurel Duvall at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division