The tariff classification of veneered flooring panels from China

N261442 February 27, 2015 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.99.5105 Mr. Don Zimmerman Wellmade Floor Coverings International Inc. 26100 SW 95th Avenue Suite 205 Wilsonville, OR 97070 RE: The tariff classification of veneered flooring panels from China Dear Mr. Zimmerman: In your letter dated February 2, 2015, you requested a tariff classification ruling. The ruling was requested on veneered flooring panels. Two representative samples were submitted for our review. The sample will be retained for future reference. The sample veneered panels measure approximately 8 ½” (l) x 5 ½” (w) x 16mm thick. Each panel is constructed of a 2mm- thick wood veneer of Acacia laminated onto a 14mm- thick layer of bamboo strips. The bamboo strips are oriented in 3 layers in a horizontal, unidirectional manner. The panels are tongued and grooved on their edges and ends with an interlocking profile. You state that the flooring panels will have a clear acrylic/urethane finish with aluminum oxide, and that they will be imported in lengths of approximately 40 inches. The panels meet the definition of a “veneered panel” as set forth in the Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) for heading 4412: “Veneered panels…are panels consisting of a thin veneer of wood affixed to a base, usually of inferior wood, by gluing under pressure.” Therefore, in accordance with General Rule of Interpretation 1, the product will be classified in heading 4412, which specifically provides for veneered panels. The applicable subheading for the veneered flooring panels will be 4412.99.5105, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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 LAUREL.DUVALL@CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division