CLA-2-44:OT:RR:NC:2:230
Ms. Amy Hess
World Exchange, Inc.
8840 Bellanca Ave.
Los Angeles, CA 90045
RE: The tariff classification of wood fiberboard flooring from China
Dear Ms. Hess:
In your letter dated November 3, 2008, on behalf of the importer, DPR International, you requested a tariff classification ruling.
The ruling was requested on solid wood flooring and wood fiberboard flooring. Representative samples were submitted previously with ruling N037357 of October 2, 2008.
The fiberboard flooring is described as “unilin” click, piano surface, laminate flooring. The sample is a board measuring approximately 4” wide x 12 mm thick. The edges are tongued and grooved with an interlocking profile. It will be imported with matching profiled tongued and grooved ends and in lengths of 36”. The flooring is constructed of wood fiberboard laminated on both surfaces with paper. The top surface consists of a decorative paper printed with a wood grain design, immersed in a glue and covered on top with an abrasion resistant layer. The back surface consists of a coated balancing solid color paper. The fiberboard is medium density fiberboard (MDF); it has a density of 0.88 – 0.92 g/cm³ and was produced by the dry production process.
The applicable subheading for the fiberboard flooring described above will be 4411.14.2000, 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 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.
Your inquiry does not provide enough information for us to give a classification ruling for the solid wood flooring. Your request for a classification for this product should explain what the “treffert” coating consists of. In addition, please identify the specific materials used as the coatings for the different layers. When this information is available, you may wish to consider resubmission of your ruling request. If you decide to resubmit your request, please include a copy of this letter. The representative samples submitted will be retained in our office for an additional 60 days pending resubmission of your ruling request.
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