CLA-2-44:OT:RR:NC:2:230
Mr. Benoit Mercier
SDV Logistics (Canada) Inc.
3333, rue Douglas B-Floreani
St. Laurent, Montreal, Quebec
Canada H4S 1Y6
RE: The tariff classification of laminated fiberboard flooring from China
Dear Mr. Mercier:
In your letter dated September 15, 2008, on behalf of your client, Les Distributions BMB (1985) SEC, you requested a tariff classification ruling.
The ruling was requested on laminated wood fiberboard flooring, identified by reference # BMB 015. Representative samples were submitted.
The flooring consists of an 8 mm thick fiberboard laminated with resin impregnated papers on both surfaces. The top surface is laminated with a decorative paper printed with various wood grain designs. A wear-resistant clear overlay is laminated on top of the decorative paper. In addition, the top surface is embossed with grainy wood lines. The back surface is laminated with a solid color balance paper. The fiberboard was produced by the dry production process, from dried wood fibers mixed with adhesive. The density of the fiberboard is 0.85 g/cm³. The edges of the laminated fiberboard are tongued and grooved with an interlocking click profile
The applicable subheading for the laminated fiberboard flooring, reference # BMB015, will be 4411.13.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Fiberboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances: Medium density fiberboard (MDF): Of a thickness exceeding 5 mm but not exceeding 9 mm: Other: Tongued, grooved or rabbetted continuously along any of its edges and dedicated for use in the construction of walls, ceilings or other parts of buildings: Laminated boards bonded in whole or in part, or impregnated, with synthetic resins. The rate of duty will be 1.9 cents per kilogram plus 1.5 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 http://www.usitc.gov/tata/hts/.
The laminated wood flooring, in question, which 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., Washington, DC 20001-4501.
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