The tariff classification of veneered flooring panels from China

N271467 January 13, 2016 CLA-2-44:OT:RR:NC:N2:230 CATEGORY: Classification TARIFF NO.: 4412.99.5105 Mr. Robert D. Stang Husch Blackwell LLP 750 17th Street, NW Suite 900 Washington, DC 20006 RE: The tariff classification of veneered flooring panels from China Dear Mr. Stang: In your letter dated December 11, 2015, you requested a tariff classification ruling on behalf of your client, Zhejiang Yike Home Products Co., Ltd. The ruling was requested on veneered flooring panels. Three representative samples, identified as “ZYHP.HDF.ACACIA”, “ZYHP.WPC.HICKORY” and “ZYHP.OSB.ROAK”, were submitted for our review. The samples will be retained for future reference. The sample labeled “ZYHP.HDF.ACACIA” is a wood flooring panel measuring approximately 130mm (w) x 9.5mm in thickness. The panel is constructed of a 1 mm-thick wood veneer of Acacia laminated onto an 8.5mm-thick layer of high density fiberboard (HDF). The edges are tongued and grooved. The flooring panels are imported in various lengths. The sample labeled “ZYHP.WPC.HICKORY” is a wood flooring panel measuring approximately 136mm (w) x 9.5mm in thickness. The panel is constructed of a 0.9mm-thick wood veneer of Hickory laminated onto an 8.5mm-thick layer of wood plastic composite (WPC). The edges are tongued and grooved. The flooring panels are imported in various lengths. The sample labeled “ZYHP.OSB.ROAK” is a wood flooring panel measuring approximately 126mm (w) x 9.5mm in thickness. The panel is constructed of a 1mm-thick wood veneer of Red Oak laminated onto an 8.5mm-thick layer of oriented strand board (OSB). The edges are tongued and grooved. The flooring panels are imported in various lengths. 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, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other (than plywood consisting solely of sheets of wood under 6 mm in thickness): Other (than blockboard, laminboard and battenboard): With at least one outer ply of nonconiferous wood: Other (than with at least one layer of particle board): Other (than plywood). 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