The tariff classification of veneered flooring panels from China, Vietnam and Cambodia

N272529 February 26, 2016 CLA-2-44:OT:RR:NC:N2:230 CATEGORY: Classification TARIFF NO.: 4412.99.5105 Ms. Beth Shaw Trust Air Cargo (U.S.A.) Co. 2206 Lively Blvd Elk Grove Village, IL 60007 RE: The tariff classification of veneered flooring panels from China, Vietnam and Cambodia Dear Ms. Shaw: In your letter dated January 15, 2016, you requested a tariff classification ruling on behalf of your client, Hong Kong Lionking Investment Co., Ltd. The ruling was requested on veneered flooring panels. One representative cut sample section was submitted for our review. The sample will be retained for future reference. The sample is a wood flooring panel measuring approximately 125mm (w) 1200mm (L) x 12mm thick. The panel is tongued and grooved on its edges. The panel is constructed of a 0.5mm-thick oak wood veneer face, a 8mm-thick core of high density fiberboard (HDF), a 2mm-thick back veneer of Eucalyptus and a 1mm-thick backing of cork . The panel meets 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 panel 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): Wood flooring. 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/. 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division