The tariff classification of multilayer flooring panels from China

N281439 January 5, 2017 CLA-2-44:OT:RR:NC:N3:230 CATEGORY: Classification TARIFF NO.: 4412.99.5105 Mr. Barron Frith CFL Flooring 3376 Carpet Capital Drive SW Dalton, GA 30720 RE: The tariff classification of multilayer flooring panels from China Dear Mr. Frith: In your letter, dated November 9, 2016, you requested a tariff classification ruling. The ruling was requested on multilayer flooring panels. Product information and samples were submitted for our review, and will be retained for reference. The ruling request regards two styles of multilayer flooring panel. The first is a two-layer panel consisting of a 0.5mm-thick wood veneer laminated onto a 5mm-thick substrate of polyvinyl chloride combined with calcium carbonate. The veneer will consist of non-coniferous hardwoods such as white oak, red oak, American walnut, hickory, acacia, or beech wood. The imported panels measure approximately 125mm in width, and you state that imports may range from 90mm to 225mm in width by 600mm-2000mm in length. You state that the panels are coated with urethane or an oil varnish. The second panel is of a similar construction, but differs in that it has a 1-2mm-thick cork backing for sound absorption. The panels have an interlocking “click” tongue and groove mechanism on their edges and ends for installation. In your letter, you suggest that the flooring panels are classifiable under 3918.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), as the plastic portion of the panels outweighs the wood. We disagree. The Explanatory Notes to the Harmonized System (ENs) for heading 4412 define a “veneered panel” as “consisting of a thin veneer of wood affixed to a base, usually of inferior wood, by glueing under pressure.” A veneer is defined in heading 4408 as a sheet of wood not exceeding 6mm in thickness. This describes the veneer face of the flooring panels. The ENs also state “wood veneered on to a base other than wood (e.g., panels of plastics) is also classified here provided it is the veneer which gives the panel its essential character.” Because the product is purchased for the wood veneer, i.e., as a wood-faced substitute for wood flooring, we find that the wood veneer gives the product its essential character. The panels are therefore classifiable in heading 4412, HTSUS, in accordance with General Rule of Interpretation 1. The applicable subheading for multilayer wood flooring panels will be 4412.99.5105, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other: Other: With at least one outer ply of nonconiferous wood: Other: Other: 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 https://hts.usitc.gov/current. The flooring in question, which is tongued and grooved with an interlocking profile, may be subject to an ITC exclusion order dealing with certain laminated floor panels (ITC Investigation No. 337-TA-545). The determination of whether your flooring panels are subject to the ITC Exclusion Order will be made independently of the tariff classification ruling. For further information on admissibility please contact your local Customs office prior to importation of the goods. If you require a written ruling on whether the exclusion order applies to your flooring panels, you should submit a ruling request with a sample of the flooring panels to the following office: U.S. Customs and Border Protection, IPR & Restricted Merchandise Branch, Regulations and Rulings, 799 9th Street N.W. – 7th Floor, Washington, DC 20229-1177. 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, Steven A. Mack Director National Commodity Specialist Division