The tariff classification of plywood flooring panels from China, Indonesia and Cambodia

N266495 August 7, 2015 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.32.3125 Mr. John Troendle Crescent Hardwood Supply 1101 Sams Avenue Harahan, LA 70123 RE: The tariff classification of plywood flooring panels from China, Indonesia and Cambodia Dear Mr. Troendle: In your letter dated March 23, 2015, you requested a tariff classification ruling. The ruling was returned to you for additional information, which you resubmitted to this office on July 7, 2015. The ruling was requested on plywood flooring panels. Two representative samples were submitted for our review. The samples are identified as “Reclaimed heart pine vintage auburn” and “Reclaimed heart pine honey”. The samples will be retained for future reference. The submitted samples are 8-ply plywood panels measuring 12mm in thickness. The face plies consist of a 3mm-thick veneer of pine (Pinus spp). The core consists of 7 wood veneers of either poplar, birch or eucalyptus. Each core ply is less than 3mm in thickness. The grain of each ply runs at a 90 degree angle to that of the subsequent plies. The panels will be imported in widths of up to 190mm. The panels are tongued and grooved on their edges and ends. You state that the panels are finished with a UV coating. The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs will be applied, in the order of their appearance. 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 follows:Plywood consist(s) 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.According to the submitted samples, the panels in question are within the scope of the term "plywood" of heading 4412, HTSUS. In your letter you state that the plywood substrate is manufactured in China, Indonesia and Cambodia. The application of the face ply, UV coating and further product finishing is completed in China and Cambodia. Because the substrate plywood is of Chinese, Indonesian and Cambodian origin, and no substantial transformation is effected by any of the additional manufacturing, the country of origin for the complete flooring panels is China, Indonesia and Cambodia. The applicable subheading for the plywood flooring panels 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/. The merchandise in question may be subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://trade.gov/enforcement, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. 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 U.S. Customs and Border Protection. 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