CLA-2-45:RR:NC:2:230
Mr. Mark Hirzel
Continental Agency, Inc.
535 Brea Canyon Road
Walnut, CA 91789
RE: The tariff classification of laminated cork flooring and laminated oak flooring with MDF cores from China
Dear Mr. Hirzel:
In your letter dated June 16, 2008, on behalf of the importer, Chinese Carpet & Rugs Inc., you requested a tariff classification ruling.
The ruling was requested on two laminated flooring products with MDF (medium density fiberboard) cores. Representative samples were submitted.
The first product is a three layer laminated flooring with a 3 mm thick face or wear layer of agglomerated cork. The core consists of an 8 mm thick layer of MDF. The back is a 1 mm thick layer of agglomerated cork. One edge of the representative cut sample is grooved with a locking profile. The surface of the face layer is coated with a clear scratch-resistant material.
The second product is a three layer laminated flooring with a 2 mm thick face ply of oak veneer. The core consists of a 10 mm thick layer of MDF. The back is a 2 mm thick ply of poplar. The edges are tongued and grooved and the surface of the face ply is coated with a transparent scratch-resistant material.
The applicable subheading for the first product, the laminated flooring with a wear layer of cork, will be 4504.10.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Agglomerated cork (with or without a binding substance) and articles of agglomerated cork: Blocks, plates, sheets and strip; tiles of any shape; …: Floor coverings. The rate of duty will be free.
The applicable subheading for the second product, the laminated flooring with a face ply of oak veneer and a core of MDF, will be 4412.99.5100, HTSUS, which provides for: Plywood, veneered panels and similar laminated wood: Other (than plywood consisting solely of sheets of wood under 6 mm in thickness): Other (than blockboard, laminboard and battenboard): With at least one outer ply of nonconiferous wood: Other (than with at least one layer of particle board): Other (than plywood). The rate of duty will be free.
The laminated flooring product with a locking profile edge 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, 3rd Floor, Ronald Reagan Building, 1300 Pennsylvania Avenue, NW, Washington, DC 20229.
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 Paul Garretto at 646-733-3035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division