CLA-2-44:OT:RR:NC:2:230
Ms. Angela G. Walker
Shaw Industries Group, Inc.
418 Cotter Street
Ringgold, GA 20736
RE: The tariff classification of high density fiberboard (laminate) flooring from China
Dear Ms. Walker:
In your letter dated May 12, 2009 you requested a tariff classification ruling. The ruling was returned to you for additional information which was resubmitted to this office on June 21, 2009.
The ruling was requested for three types of laminate flooring identified as follows: “Radiant Luster,” “Accapella Jatoba,” and “Cape Verde.” A sample of the “Cape Verde” was submitted together with product specifications for each flooring type. In your letter, you state that the three flooring types have similar characteristics with the exception of the thickness of the fiberboard core and the finished thickness of the completed product.
The laminate flooring in question is imported as panels composed of the following: a fiberboard core, a face of two paper overlays (a paper printed with a wood grain and a melamine impregnated paper), and a back balancing layer of melamine impregnated paper. According to the submitted sample, a foam layer has been glued to back of the flooring panels.
You have submitted a step-by-step description of the manufacturing process of the fiberboard. According to your description, the fiberboard is a High Density Fiberboard (HDF) manufactured by the “dry production process.” A synthetic resin and wax have been added to the wood fibers to improve bonding and moisture resistance. The HDF has a density of 0.88 g/cm3.
The subject flooring will be imported as panels measuring 126 mm in width and 1212 mm in length. The finished “Radiant Luster” flooring panels are 14 mm thick but have a HDF core which is 12 mm thick. The “Accapella Jatoba” and the “Cape Verde” HDF flooring panels have a finished thickness of 10 mm and a HDF core which is 7.8 mm thick. The edges and the ends of all the laminate flooring panels in question are tongue and grooved with an interlocking profile.
The HDF core manufactured as described in your letter is considered medium density fiberboard (MDF) according to the terms of heading 4411, HTSUS. The applicable subheading for the “Radiant Luster” flooring panels made with a MDF substrate having a thickness of 12 mm 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.
The applicable subheading for the “Accapella Jatoba” and the “Cape Verde” flooring panels made with a MDF substrate having a thickness of 7.8 mm will be 4411.13.2000, 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.
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. – 7th Floor, Washington, DC 20229-1177.
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