CLA-2-44:OT:RR:NC:2:230
Ms. Bonnie Gulyas Reimer
Mannington Mills, Inc.
75 Mannington Mills Road
Salem, NJ 08079
RE: The tariff classification of high density fiberboard laminate flooring from China
Dear Ms. Reimer:
In your letter dated May 4, 2009 you requested a tariff classification ruling. The ruling was returned to you for additional information which was resubmitted to this office on June 29, 2009.
The representative sample of a laminate flooring board was submitted to be classified. The subject flooring is approximately 6” wide and 11.8 mm thick. The density of the fiberboard is 0.850 g/cm³, (prior to the addition of the paper overlays). The laminate flooring consists of wood fiberboard laminated on both surfaces with paper layers. The top surface is covered with a high clarity graphic overlay (paper) and the bottom surface is covered with a backer paper. The graphic overlays are coated with a melamine resin containing Aluminum Oxide for abrasion and scratch resistance. The ends and edges are tongue and grooved with an interlocking profile. A description of the manufacturing process was submitted by you. The fiberboard was produced by the dry production process. The product will be sold in various sizes in plank format (3 x 36 inches, 5 x 36 inches, etc.) for use in residential or commercial environments. All styles and sizes will utilize the same fiberboard product as the submitted sample.
The applicable subheading for the wood fiberboard 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. – 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