The tariff classification of engineered plywood flooring panels from China and Indonesia

N270958 December 24, 2015 CLA-2-44:OT:RR:NC:N2:230 CATEGORY: Classification TARIFF NO.: 4412.31.4075; 4412.32.3125; 4418.72.9500 Mr. Melvin Burkhardt Mullican Flooring 655 Woodlyn Road Johnson City, TN 37601 RE: The tariff classification of engineered plywood flooring panels from China and Indonesia Dear Mr. Burkhardt: In your letter dated October 27, 2015, you requested a tariff classification ruling. The ruling was returned to you for additional information which was resubmitted to this office on November 24, 2015. The ruling was requested on engineered plywood flooring panels. Twenty-three cut sample sections were submitted for our review. The samples will be retained for future reference. The plywood flooring panels measure approximately 12.7mm thick x 152mm to 180mm wide, and random lengths from 300mm to 1800mm. According to the submitted samples, the plywood flooring is composed of nine veneer plies (all under 6 mm thick) laminated together so that the grains of the layers run at angles to each other. The outer surfaces of the panel are sanded and/or stained and the edges are tongue and grooved. The face ply consists of a 3mm or 4mm thick veneer of oak that is surface covered with a UV oil that does not obscure the woods grain. You state in your letter that the middle and back plies on all styles of the plywood flooring panels submitted consists of eucalyptus, Meranti or Albazia falcata. 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 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. According to the submitted description, composition, and construction of the subject merchandise, the panels in question are within the scope of the term "plywood" of heading 4412, HTSUS. Additional U.S. Note 4(b) to Chapter 44, HTSUS, states that “Heading 4418 includes multi-layer assembled flooring panels having a face ply 4 mm or more in thickness.” Since some of the instant products are flooring panels that consist of an assembly of multiple layers, and have a face ply measuring 4mm in thickness, they are classifiable in Heading 4418, HTSUS. The applicable subheading for the engineered plywood flooring panels with the face ply of 4mm or thicker 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. The applicable subheading for the engineered plywood flooring panels with a face ply less than 4mm of oak and back ply of Meranti will be 4412.31.4075, 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: With at least one outer ply of tropical wood specified in subheading note 1 to this chapter: 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): With at least one outer ply of the following tropical woods: Dark Red Meranti, Light Red Meranti, White Lauan, Sipo, Limba, Okoume, Obeche, Acajou d’Afrique, Sapelli, Virola, Mahogany, Palissandre de Para, Pallissandre de Rio or Palissandre de Rose: Other (than with a face ply of mahogany): Other (than panels of specified dimensions): Other (than not surface covered). The rate of duty will be 8 percent ad valorem. The applicable subheading for the engineered plywood flooring panels with the face ply less than 4mm of oak and back ply of Eucalyptus 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. 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