CLA-2-44:OT:RR:NC:N2:230
Mr. Daniel G. Jarcho, Esq.
McKenna Long & Aldridge, LLP
1900 K Street, NW
Washington, DC 20006-1108
RE: The tariff classification of Laminate Flooring from Spain and China
Dear Mr. Jarcho:
In your letter dated May 21, 2008, on behalf of Faus Group, Inc. (“Faus”), you requested a tariff classification ruling on laminate flooring to be imported from Spain and China. The Spanish laminate flooring is manufactured by Industrias Faus, S.L., and the Chinese laminate flooring is manufactured by Timber Shanghai/CFL. A sample of the Spanish laminate flooring was submitted.
The subject laminate flooring is constructed from fiberboard with a density of 0.85 to 0.95 g/cm3. The fiberboard is covered on the face side with a layer of paper featuring a decorative wood-grain or ceramic tile-style design. This paper layer is then covered with a clear overlay consisting of a combination of corundum and melamine. The fiberboard is backed with a melamine layer. In addition, some flooring models are imported with a foam sheet attached to the back. This is the case for the sample submitted to this office.
The laminate flooring from Spain is imported in individual planks measuring approximately 47.5 inches long, 11.5 inches or 15.75 inches wide, and 8 mm or 10 mm thick (excluding the foam sheet backing). The laminate flooring from China is imported in individual planks measuring approximately 48 inches long, 5.6 inches or 7.5 inches wide, and 8 mm or 12 mm thick (excluding the foam sheet backing). All the laminate flooring is tongued and grooved along its edges and ends.
You state that Industrias Faus, S.L., in Spain and Timber Shanghai/CFL in China (the subject laminate flooring manufacturers) purchase the fiberboard substrate from suppliers of Medium Density Fiberboard (“MDF”). You have submitted information on the manufacturing process of the fiberboard substrate to demonstrate that it is, in fact, MDF. Specifically, the manufacturing process shows that the subject fiberboard is obtained by the “dry production process” and thermosetting resins have been added to the dried wood fibers.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level (for the 4 digit headings and the 6 digit subheadings) and facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and General Rules of Interpretation. While neither legally binding nor dispositive of classification issues, the EN provide commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989).
The ENs to heading 44.11 state as follows:
The categories of fibreboard of this heading can be distinguished according to their production process and they include:
Fibreboard obtained by the “dry production process”
This group includes, in particular, medium density fibreboard (MDF), which is manufactured in a process in which additional thermosetting resins are added to the dried wood fibres in order to assist the bonding process in the press. The density generally ranges from 0.45 g/cm³ to 1 g/cm³. In the unworked state it has two smooth surfaces. It can be used in many different applications such as furniture, interior decoration and in building.
Medium density fibreboard of a density exceeding 0.8 g/cm³ is sometimes also referred to by the trade as “high density fibreboard (HDF)”.
The subject laminate flooring is 8, 10, and 12 mm thick and consists of a substrate of fiberboard with a density of 0.85 to 0.95 g/cm3 prior to the addition of any paper or other overlays. The fiberboard is manufactured by the dry production process with the addition of a resin, which provides the primary bond between the fibers to form the panel. Thus, the subject laminate flooring is a Medium Density Fiberboard as provided for under heading 4411, Harmonized Tariff Schedule of the United States, (HTSUS).
The applicable subheading for the subject laminate fiberboard flooring with a thickness of 8 mm 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 subject laminate fiberboard flooring with a thickness of 10 and 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.
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/.
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