The tariff classification of multilayered wood flooring panels from China

N258276 October 31, 2014 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.99.5105 Ms. Lizbeth Levinson Kutak Rock, LLP 1101 Connecticut Ave. NW Suite 1000 Washington, DC 20036-4374 RE: The tariff classification of multilayered wood flooring panels from China Dear Ms. Levinson: In your letter dated September 18, 2014, you requested a ruling on behalf of your client, Mercier Wood Flooring. The ruling was returned to you for additional information, which was resubmitted to this office on October 16, 2014. Wood flooring panel samples were submitted for our review and will be retained for reference. The four flooring samples submitted are identical in construction and vary slightly in dimension and face ply. One flooring sample measures approximately 3 1/4” (W) x 12.5mm in thickness. The face ply measures approximately 2mm in thickness. The panel consists of five plies or layers – two front and back veneer layers and an 8mm-thick core of medium density fiberboard (MDF). The panel is tongued and grooved on its edges and ends. The panels meet the definition of a “veneered panel” as set forth in the Explanatory Notes to the Harmonized System; they are “panels consisting of a thin veneer of wood affixed to a base, usually of inferior wood, by gluing under pressure.” The panels do not constitute plywood as the MDF core does not have a grain. Plywood is defined as a panel “consisting of three or more sheets of wood glued and pressed one on the other and generally disposed so that the grains of successive layers are at an angle.” The applicable subheading for the multilayered wood flooring panels will be 4412.99.5105, Harmonized Tariff Schedule of the United States, which provides for Plywood, veneered panels and similar laminated wood: Other: Other: With at least one outer ply of nonconiferous wood: Other: Other: Wood flooring. The rate of duty will be free. You submit that the panels will be imported into the U.S., exported to Canada for finishing, and reimported into the U.S. For this reason, you request that the flooring be subject to reduced duty treatment upon re-entry pursuant to Title 19, Code of Federal Regulations, Section 181.64. However, because the product is unconditionally duty-free, we find the issue of the applicability of 19 CFR 181.64 to be moot. 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 laminated wood flooring in question, which is tongued and grooved with an interlocking profile, may be subject to an ITC exclusion order dealing with certain laminated floor panels (ITC Investigation No. 337-TA-545). The determination of whether your flooring panels are subject to the ITC Exclusion Order will be made independently of the tariff classification ruling. For further information on admissibility please contact your local Customs office prior to importation of the goods. If you require a written ruling on whether the exclusion order applies to your flooring panels, you should submit a ruling request with a sample of the flooring panels to the following office: U.S. Customs and Border Protection, IPR & Restricted Merchandise Branch, Regulations and Rulings, 799 9th Street N.W. – 7th Floor, Washington, DC 20229-1177. 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