The tariff classification of multilayer wood flooring from Vietnam

N333981 August 4, 2023 CLA-2-44:OT:RR:NC:5:130 CATEGORY: Classification TARIFF NO.: 4418.75.7000 Mr. Martin Giroux Lauzon Distinctive Hardwood Flooring 2101 Cote des Cascades Papineauville, J0V 1R0 CANADA RE:      The tariff classification of multilayer wood flooring from Vietnam Dear Mr. Giroux: In your letter, dated May 17, 2023, you requested a binding tariff classification ruling.  The request was returned to you for additional information, which was received on July 13, 2023.  The ruling was requested for multilayer wood flooring panels.  Product information and a sample were submitted for our review.  The request concerns multilayered flooring panels.  The information you have provided with your request conflicts with the physical aspects of the sample, so we will classify the product sample herein.  The panels are constructed of eight layers of wood veneer, none exceeding 6mm in thickness.  While the documentation you provided indicates that the face ply measures 4mm-4.2mm in thickness, the oak (a non-coniferous wood) wood face ply on the sample measures approximately 4.56mm in thickness.  The panel measures approximately 15mm in thickness by 7.5 inches in width.  Your documentation indicates that the panels are imported in random lengths measuring up to 1.9 meters.  The grains of the layers are oriented generally at a 90-degree angle to the adjacent layers.  The substrate layers consist of birch wood (a non-coniferous wood).  The panels are tongued and grooved on all edges and ends.  The panels are finished with a clear, UV-cured polymer coating.  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 Harmonized Tariff Schedule of the United States (HTSUS) by offering guidance in understanding the scope of the headings and the General Rules of Interpretation (GRIs). 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 instant multilayer flooring panels meet the definition of “plywood” as set forth in the ENs to heading 4412. “Plywood” is defined as a panel “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 flooring panels are also described by the language “multilayer, assembled flooring panels”.  Additional U.S. Note 4(b) to Chapter 44, HTSUS, specifically provides that heading 4418 includes “multi-layer assembled flooring panels having a face ply 4 mm or more in thickness.”  Because the instant panel has a face ply measuring 4.56mm in thickness, it is classifiable in heading 4418.  The applicable subheading for the multilayer wood flooring panels will be 4418.75.7000, HTSUS, which provides for Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Assembled flooring panels: Other, multilayer: Other.  The rate of duty will be 5 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