The tariff classification of multilayered wood flooring panels from Estonia

N257830 October 31, 2014 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4418.72.9500 Mr. Edgar Viikmaa Bole OU Louna 6b Paldiski 76805, Harjumaa, Estonia, Europe RE: The tariff classification of multilayered wood flooring panels from Estonia Dear Mr. Viikmaa: In your letter, received October 2, 2014, you requested a tariff classification ruling. The ruling was requested on multilayered wood flooring panels. Five representative samples of the product were submitted for our review. The samples are identified as “Oak Natural”, “Ash Natural”, “Walnut”, “Cherry” and “Oak”. The samples will be retained for future reference. The Oak Natural”, “Ash Natural”, “Walnut”, “Cherry” and “Oak” panels measure approximately 150mm to 300mm (W) x 17.7mm thick. The panels will be imported in various lengths of 150mm to 2950mm. The edges and ends are tongued and grooved. The flooring consists of ten plies of wood veneers laminated together so that the grains of the plies run at angles to each other. You state that the face layer consists of a 5.7mm thick ply of either oak, walnut, ash or cherry. The core plies consist of 1mm to 2mm thick wood veneers. The panels are cut with curving edges and ends. Additional U.S. Note 4(b) to Chapter 44 of the Harmonized Tariff Schedule of the United States (HTSUS) states that “Heading 4418 includes multi-layer assembled flooring panels having a face ply 4 mm or more in thickness.” Since the instant product is a flooring panel that consists of an assembly of multiple layers, and has a face ply measuring 5.7mm in thickness, it is classifiable in Heading 4418, HTSUS. The applicable subheading for the multilayered wood flooring panels 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/. The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/. 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 LAUREL.DUVALL@CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division