The tariff classification of multilayer wood flooring panels from Canada

N248954 January 21, 2014 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4418.72.9500 Mr. Brian Kavanaugh Deringer Logistics Consulting Group 173 West Service Road Champlain, NY 12919 RE: The tariff classification of multilayer wood flooring panels from Canada Dear Mr. Kavanaugh: In your letter dated December 20, 2013, you requested a tariff classification ruling on behalf of your client, Lauzon Flooring The ruling was requested on multilayer wood flooring panels. Two representative 22 ¼” long samples were submitted for our examination. The samples will be retained for future reference. The multilayer wood flooring panels consist of two layers laminated together measuring approximately 3 1/8” to 4 1/8” wide x 19mm thick as imported. You state that the panels will be imported in various lengths. The sample panels have a 4mm-thick face layer of maple or red oak. You state that the panels will be imported with a 5mm-thick face layer. The back layer is composed of horizontally oriented coniferous wood strips measuring 14mm in thickness. The edges and ends of the multilayer wood flooring panels are tongued and grooved. The panels are finished with a UV cured polyurethane coating. Additional U.S. Note 4 (b) of Chapter 44, Harmonized Tariff Schedule of the United States (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 multilayered wood flooring panel 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. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division