The tariff classification of engineered plywood flooring panels from Indonesia

N272525 February 24, 2016 CLA-2-44:OT:RR:NC:N2:230 CATEGORY: Classification TARIFF NO.: 4412.32.3125 Mr. Harro Jakel PanTim Wood Products, Inc. 15 Washington Ave. Scarborough, ME 04074 RE: The tariff classification of engineered plywood flooring panels from Indonesia Dear Mr. Jakel: In your letter, dated January 26, 2016, you requested a tariff classification ruling. The ruling was requested on engineered plywood flooring panels. Three cut sample sections were submitted for our review and will be retained for reference. The plywood flooring panel samples each measure approximately 1/2 inch thick x 5 inches wide. You do not indicate the lengths in which the panels will be imported. The panels are constructed of seven veneer plies, each measuring less than 6mm in thickness. The plies are laminated together so that the grains of the layers run at angles to each other. The face ply measures approximately 2mm in thickness and is coated with a clear urethane finish that does not obscure the grain of the wood. The edges and ends of the panels are tongued and grooved. You state in your letter that the face plies consist of American hickory, white oak, or Hevea brasiliensis (rubber wood), all non-coniferous woods. You further indicate that the back plies also consist of Hevea brasiliensis. As noted, the samples provided measure 1/2 inch in thickness. In your letter, you state that the panels range in thickness from 3/8 inch to 3/4 inch. However, you do not provide specific dimensions for the plies of the thicker or thinner panels. Therefore, this letter will address only the 1/2 inch-thick panels. 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 construction of the subject samples, the panels in question are within the scope of the term "plywood" of heading 4412, HTSUS. The applicable subheading for the engineered 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/. In your letter, you state that the panels are “made in Indonesia” and you inquire whether they will be eligible for beneficiary treatment under the Generalized System of Preferences (GSP). Unfortunately, your explanation of manufacturing is insufficient to determine if the goods are eligible. However, if the panels are fully manufactured in Indonesia, we would agree that the panels would be eligible for GSP. 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division