The tariff classification of wood fiberboard moldings from Germany

NY J82310 April 11, 2003 CLA-2-44:RR:NC:2:230 J82310 CATEGORY: Classification TARIFF NO.: 4411.29.9000 Mr. Stan Vick Kuehne & Nagel, Inc. 235 Southfield Parkway Forest Park, GA 30297 RE: The tariff classification of wood fiberboard moldings from Germany Dear Mr. Vick: In your letter dated February 25, 2003, on behalf of Parador USA Inc., you resubmitted your request for a tariff classification ruling. The ruling was requested on several types of Parador laminate flooring and wall skirtings. Representative samples and descriptive literature were submitted. The flooring is referred to under the following tradenames: Power-Click, Clever-Click, Fit-Click, Clever-Click-Akustik, Fit-Click-Akustik, Fit-Step, Click-Plus. The flooring consists of 7-1/2” wide wood fiberboard planks overlaid with a resin covered decorative paper printed with various wood grain designs. The planks are backed with a moisture resistant resin impregnated paper, and some acoustic planks have additional paper layers on the back. The planks are tongued and grooved with a patented click mechanism profile. The density of the planks is 0.9g/cm³ for the Power-Click and Clever-Click and 0.87g/cm³ for the Fit-Click, Fit-Step and Click- Plus. In addition, flooring in the form of accent squares will be imported. This flooring consists of 7-1/2” square tiles made of the same composition as the Click flooring planks. The only difference, other than size, is that the decorative paper on the face is printed with a solid color. Litigation involving this type of laminated fiberboard flooring is currently pending before the United States Court of International Trade (Witex U.S.A. v. United states, Court No. (98-02-00360). Thus, in accordance with Section 177.7(b) of the Customs Regulations [19 C.F.R. 177.7(b)], a ruling cannot be issued for the fiberboard flooring at this time. When all litigation has been concluded on the case referenced above, you may resubmit your request for a ruling for this merchandise. The wall skirtings consist of medium density wood fiberboard moldings covered with a coated decorative paper. Two samples were submitted. One is a profile shaped wall base and the other is a quarter round type molding referred to as the Quad. Both samples are covered on the face and the edges with a decorative paper printed with a wood grain design. The density of the fiberboard moldings is 0.72 g/cm³. The applicable subheading for the wood fiberboard wall skirtings described above will be 4411.29.9000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for fiberboard of a density exceeding 0.5 g/cm³ but not exceeding 0.8g/cm³. The rate of duty will be 3.9 percent ad valorem. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service. 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