The tariff classification of wood fiberboard flooring kits from Canada

NY 817324 December 27, 1995 CLA-2-44:RR:NC:GI:230 817324 CATEGORY: Classification TARIFF NO.: 4411.19.4000 Ms. Dorothy Trombley F.W. Myers & Co., Inc. 193 West Service Rd P.O. Box 188 Champlain, NY 12919 RE: The tariff classification of wood fiberboard flooring kits from Canada Dear Ms. Trombley: In your letters dated December 1, 1995 and July 31, 1995, on behalf of the shipper, Panneaux Vicply Inc., you requested a tariff classification ruling. The ruling was requested on complete flooring kits which would enable a purchaser to install a floor either 9 foot by 12 foot or 10 foot by 13 foot or other sizes. Representative samples of the pieces in a kit and descriptive literature were submitted. As clarified by you in a telephone conversation, the flooring will be shipped in retail cartons as complete floors with all necessary parts included. The kit includes enough flooring planks needed to complete the floor. Each plank measures 7-13/16 inches wide by 47-7/8 inches long by 5/16 inch thick and is packaged in groups of six. The planks consist of wood fiberboard with a density of 0.9 grams per cubic centimeter. The fiberboard is surface covered with a decorative layer and a protective coating and is sealed with a coating of melamine on the bottom. The planks are tongued and grooved on the edges and ends. The kit also includes polyurethane underlay, glue, fiberboard spacers, fiberboard baseboard molding, a wood installation block , a steel installation bar, and plastic expansion joint, transition joint, joint base and finishing edge. The merchandise being imported is a complete flooring kit rather than a complete floor. The planks are of uniform width and length and some of them will be cut to fit the room size. The installation guide included in the kit confirms that some end pieces need to be sawn. All of the parts being imported comprise a set for tariff classification purposes under the terms of General Rule of Interpretation 3 (b). The essential character of this set is imparted by the wood fiberboard planks. The applicable tariff provision for all of the parts of the fiberboard flooring kits will be 4411.19.4000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for fiberboard of wood or other ligneous materials, of a density exceeding 0.8 grams per cubic centimeter, other than not surface covered and other than tileboard. The general rate of duty will be 6 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 212-466-5779. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division