The tariff classification of multilayered wood flooring panels from Hungary

N275156 May 12, 2016 CLA-2-44:OT:RR:NC:N3:230 CATEGORY: Classification TARIFF NO.: 4412.94.3105 Mr. Jun W. Tong Jun W. Tong dba A Plus Customs 147-39 175th Street #215 Jamaica, NY 11434 RE: The tariff classification of multilayered wood flooring panels from Hungary Dear Mr. Tong: In your letter dated April 15, 2016, you requested a tariff classification ruling on behalf of your client, Evergreen America Inc. The ruling was requested on multilayered wood flooring panels. One representative sample was submitted for our review. The sample will be retained for future reference. The sample flooring panel measures approximately 3 ¼” long x 8 ¼” wide x 14mm thick. The panel is constructed of three wood layers laminated together; the grains of each layer run at a 90 degree angle to that of the successive layers. The panel has a 3.5mm-thick face ply of Oak laminated to a core of 9mm-thick Pine wood lumber fingers, and is backed with a 1.5mm-thick ply of Pine wood. The surface of the face layer is finished with a clear urethane coating. The edges are tongued and grooved. 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 General Rules of Interpretation. 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.” “Similar laminated wood”, namely blockboard, is defined as a panel “in which the core is thick and composed of blocks, laths or battens of wood glued together and surfaced with the outer plies.” The instant product is described by both definitions, as it is a panel of a plywood construction in which the core consists of blocks of lumber exceeding 6mm in thickness. As such, it is classifiable under subheading 4412.94, HTSUS. The applicable subheading for the multilayer wood flooring panels will be 4412.94.3105, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other: Blockboard, laminboard and battenboard: With at least one outer ply of nonconiferous wood: Plywood: 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: Wood flooring. The rate of duty will be 8 percent ad valorem. Please note that multilayer wood flooring panels from China are subject to antidumping and countervailing duties. Because you do not indicate where manufacturing of the instant product takes place, please be aware that 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/. 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 https://hts.usitc.gov/current. 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