The tariff classification of laminate fiberboard (MDF) flooring from China

N021696 February 6, 2008 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4411.13.2000 Mr. Quinn O’Rourke North Pacific Group, Inc. 10200 SW Greenburg Road Portland, OR 97223 RE: The tariff classification of laminate fiberboard (MDF) flooring from China Dear Mr. O’Rourke: In your letter, which was received in our office on January 9, 2008, you requested a tariff classification ruling. The ruling was requested on three fiberboard flooring products. The products consist of: (1) 7 mm thick laminate fiberboard flooring (without pad), (2) 8.3 mm thick laminate fiberboard flooring (with pad) and (3) 8.3 mm thick laminate fiberboard flooring (without pad). Representative samples of products (1) and (2) were submitted. Product (1) is a 7 mm thick flooring board. The sample measures approximately 7-5/8” wide. It is composed of wood fiberboard that has been laminated with resin impregnated paper layers on both surfaces. The top surface includes a decorative wood grain printed paper. The fiberboard was produced by the dry production process, during which dried wood fibers were spray coated with glue and wax and blown into a dryer. The adhesive coated dried fibers were pushed between scalping rolls into a mat, pre-pressed and trimmed and then pressed under high heat and pressure into fiberboard. The fiberboard, having a density of between 0.86 g/cm³ and 0.9 g/cm³, was sanded on both sides prior to the addition of the paper layers. The laminate fiberboard flooring is tongued and grooved on the edges and ends with an interlocking profile. The flooring will be imported in various widths and lengths. Product (2) is an 8.3 mm thick flooring board. The sample measures approximately 7-5/8” wide. It is composed of wood fiberboard that has been laminated with resin impregnated paper layers on both surfaces. In addition, the bottom surface has a 1 mm thick layer of foam glued on. The fiberboard was produced by the dry production process, as described above for product (1). Except for the thickness and the additional foam pad, product (2) is the same in all other respects as described for product (1). Product (3) is an 8.3 mm thick flooring board, identical to product (2) except that it does not include the additional foam pad on the bottom surface. The applicable subheading for all three laminate fiberboard flooring products, described above, 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. 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 laminate fiberboard flooring in question 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, 3rd Floor, Ronald Reagan Building, 1300 Pennsylvania Avenue, NW, Washington, DC 20229. 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