The tariff classification of multilayer wood flooring panels from China

N293659 February 16, 2018 CLA-2-44:OT:RR:NC:N3:230 CATEGORY: Classification TARIFF NO.: 4412.99.5105 Mr. Thomas Gaudette Traffic Tech, Inc. 16711 Trans-Canada Highway Kirkland, QC H9H 3L1 CANADA RE: The tariff classification of multilayer wood flooring panels from China Dear Mr. Gaudette: In your letter, dated January 23, 2018, you requested a tariff classification ruling on behalf of your client, Innovative Flooring Supply, Inc. The ruling was requested on multilayer wood flooring panels. Product information was submitted for our review. The ruling was requested on a two-layer wood flooring panels. You do not indicate the length or width of the flooring panels to be imported. You identify the panels to all be constructed of a 1.2mm-thick oak veneer laminated onto a 4mm-thick polyvinyl chloride (PVC) base. One panel has no backing, a second has a 1mm-thick cork backing, and a third has both a 1mm-thick cork backing and a 1mm-thick ethylene-vinyl acetate (EVA) underlayment layer. The Explanatory Notes to the Harmonized System (ENs) for heading 4412, Harmonized Tariff Schedule of the United States (HTSUS), define a “veneered panel” as “consisting of a thin veneer of wood affixed to a base, usually of inferior wood, by gluing under pressure.” A “veneer” is defined in heading 4408, HTSUS, as a sheet of wood not exceeding 6mm in thickness. The oak face ply, which measures 1.2mm in thickness, consistutes a veneer. The ENs futher state that “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.” The oak face gives the flooring panel its consumer appeal and makes the panel appear, when installed, to be constructed wholly of wood. Furthermore, the PVC base is completely obscured when the flooring panels are installed. We therefore find that the veneer gives the flooring panels their essential character, and that each panel meets the “veneered panel” definition. The flooring panels are therefore classifiable in heading 4412, HTSUS, in accordance with General Rule of Interpretation 1. The panel backings do not impact this classification. 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, if it 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