CLA-2-44:OT:RR:NC:2:230
Mr. Donald S. Simpson
Barthco International, Inc.
5101 South Broad St.
Philadelphia, PA 19112
RE: The tariff classification of laminated fiberboard flooring from China
Dear Mr. Simpson:
In your letter dated March 10, 2009, on behalf of your client, M&P Scientific, you requested a tariff classification ruling.
A representative sample of a laminate flooring board was submitted to be classified. The subject flooring is approximately 5” wide x 12 mm thick. The edges are tongued and grooved with an interlocking profile. The flooring is composed of wood fiberboard that has been laminated on both surfaces with resin impregnated papers. The top surface is covered with a decorative paper printed with a wood grain design and the bottom surface is covered with a water resistant solid color paper. The fiberboard was produced by the dry production process in which additional thermosetting resins were added to dried wood fibers. The density of the fiberboard is 0.9 g/cm³. The fiberboard meets the description of medium density fiberboard (MDF).
The applicable subheading for the laminate flooring, described above and represented by the sample, 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 laminate 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