CLA-2-44:OT:RR:NC:2:230
Mr. Gilberto Lujan
Contractors Tiles Plus, Inc
1730 Myrtle Avenue
Suite A
El Paso, TX 79901
RE: The tariff classification of laminate (fiberboard) flooring panels from China
Dear Mr. Lujan:
In your letter dated August 23, 2011, you requested a tariff classification ruling. The ruling was returned to you for additional information, which was resubmitted to this office on October 31, 2011.
The ruling was requested on two types of laminate (fiberboard) flooring panels. Two representative samples identified as “high glossy” and “small embossed” were submitted for our review.
The panels consist of a wood fiberboard laminated on both surfaces with paper layers. The top or face surface consists of a paper layer which has a decorative design printed on it and has been impregnated with melamine. The bottom or back surface is covered with a balancing paper impregnated with melamine. The subject flooring panels identified as “high glossy” measure approximately 126 mm in width, 1215 mm in length, and 12mm in thickness. The subject flooring panels identified as “small embossed” measure approximately 194 mm in width, 1215 mm in length, and 8mm in thickness. The edges and the ends of all the laminate flooring panels in question are tongue and grooved with an interlocking profile.
You state in your letter that 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 applicable subheading for the “small embossed” flooring panels 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.
The applicable subheading for the “high glossy” flooring panels will be 4411.14.2000, 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 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. – 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 Laurel Duvall at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division