The tariff classification of multilayer wood flooring panels from Indonesia.

N285346 April 21, 2017 CLA-2-84:OT:RR:NC:N3:230 CATEGORY: Classification TARIFF NO.: 4412.94.3105 Ms. Elvira Viera Dyerich Flooring Design, Ltd. 35 Dale Avenue Paterson, NJ 07505 RE: The tariff classification of multilayer wood flooring panels from Indonesia. Dear Ms. Viera: In your letter, dated March 30, 2017, you requested a binding tariff classification ruling. 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 three 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 ply consists of white oak, the core of Hevea brasiliensis (rubberwood), and the bottom ply of pine. The face ply measures approximately 3.2mm in thickness; the core, which consists of lumber blocks laid side by side, approximately 9.5mm in thickness; and the back 1.6mm in thickness. The panels are imported in 6’lengths and measure 5 ¾” in width. The face ply is coated with a material that does not obscure the grain of the wood. You state that the product is fully manufactured in Indonesia.The flooring panel meets both the definitions of “plywood” and “similar laminated wood”, namely “blockboard”, which are 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 three layers and the grains of each layer run at a 90 degree angle to that of the successive layers. The ENs also define “blockboard” as a product “in which the core is thick and composed of blocks, laths or battens of wood glued together and surfaced with the outer plies.” The core of the instant panel is constructed of 9.5mm-thick lumber blocks placed side by side, and is surfaced with outer plies. As the panel contains a core exceeding 6mm in thickness, we look to 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. 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