The tariff classification of plywood flooring panels with a face ply of oak from France

N266358 July 24, 2015 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.32.3125 Ms. Maurine Cecil Western Overseas Corporation P.O. Box 90099 Long Beach, CA 90809 RE: The tariff classification of plywood flooring panels with a face ply of oak from France Dear Ms. Cecil: In your letter dated June 25, 2015, you requested a tariff classification ruling on behalf of your client, Panaget USA. The ruling was requested on plywood flooring panels with a face ply of oak. A representative cut sample section was submitted for our review. The sample is identified as “Diva”. The sample will be retained for future reference. The “Diva” sample panel measures approximately 184mm (w) x 14mm thick. The panels will be imported in various lengths of 400mm to 2000mm. The edges and ends are tongued and grooved. The flooring panel consists of seven plies of wood veneers laminated together so that the grains of the plies run at angles to each other. The face ply consists of a 3.4mm thick veneer of oak (Quercus Robur). The core plies consist of 1.5 to 2 mm thick wood veneers. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) 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 HTSUS by offering guidance in understanding the scope of the headings and the GRIs. 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 ENs to heading 44.12 describe the term "plywood" as panels 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. Based on the submitted sample panel, the composition and construction of the subject merchandise is within the scope of the term "plywood" of heading 4412, HTSUS. In your submission, you suggest subheading 4418.90.4605, HTSUS, as a potential classification for the flooring panel. However, the plywood flooring is more specifically provided for under heading 4412. The applicable subheading for the plywood flooring panel with a face ply of oak will be 4412.32.3125, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other plywood, consisting solely of sheets of wood, each ply not exceeding 6 mm in thickness: Other, with at least one outer ply of nonconiferous wood: Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply: Other (than with a face ply of certain enumerated species): Wood flooring. 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 LAUREL.DUVALL@CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division