The tariff classification of multilayer wood flooring panels from Guatemala

N281470 December 16, 2016 CLA-2-44:OT:RR:NC:3:230 CATEGORY: Classification TARIFF NO.: 4412.32.0565 Ms. Monika Munro Profreight Brokers, Inc. 35A Brunswick Ave. Edison, NJ 08817 RE: The tariff classification of multilayer wood flooring panels from Guatemala Dear Ms. Munro: In your letter, dated November 17, 2016, you requested a binding tariff classification ruling on behalf of your client, Mannington Mills, Inc. The ruling was requested on multilayer wood flooring panels. A sample was submitted for our review and will be retained for reference. The subject flooring panel consists of five layers of wood, the grain of each layer running at a 90-degree angle to that of the successive layer. The panel is tongued and grooved on its edges and ends. You state that the face and back plies consist of birch wood, and the core of poplar. The face ply measures approximately 1.5mm in thickness, and the panel measures 9mm in thickness and 165mm in width. You do not indicate the length of the imported panels. No ply exceeds 6mm in thickness. The face ply is coated with stain and a clear material that does not obscure the wood grain. You state that the product is manufactured in Guatemala. The flooring panel meets the definition of “plywood”, which is specifically provided for under heading 4412, Harmonized Tariff Schedule of the United States (HTSUS). “Plywood” is defined in the Explanatory Notes to the Harmonized System (ENs) 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.” The instant panel consists of nine layers and the grains of each layer run at a 90 degree angle to that of the successive layers. Therefore, the panel is classifiable in heading 4412. The applicable subheading for the multilayer wood flooring panels will be 4412.32.0565, HTSUS, which provides for Plywood, veneered panels and similar laminated wood: Other plywood consisting solely of sheets of wood (other than bamboo), 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: With a face ply of birch (Betula spp.): Other: Other: Wood flooring. The rate of duty will be free. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated therein, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs. 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, Steven A. Mack Director National Commodity Specialist Division