The tariff classification of laminated wood flooring with a fiberboard core from China

N029453 June 27, 2008 CLA-2-44:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.99.5100 Mr. LeVaughn Ohelo Kaopio 2 Dynamic, Inc. 41-648 Kalanianaole Hwy. Waimanalo, HI 96795 RE: The tariff classification of laminated wood flooring with a fiberboard core from China Dear Mr. Kaopio: In your letter dated May 19, 2008 you requested a tariff classification ruling. A sample of the product to be classified was submitted with your ruling request. The product is referred to as “Engineered Click Hardwood Flooring” and consists of a 15 mm thick laminated wood board. The board is composed of a 3 mm thick veneer face layer, a 9 mm thick fiberboard core, and three thin plies of mixed wood species, with the grain of each ply at a right angle to each other, on the back. The three back veneers total 3 mm thick and act as a balancing layer. The species of wood of the face veneer may be maple, as on the sample, or it may be white oak, beech, Brazilian cherry or other hardwood species. The laminated wood flooring will be imported in dimensions of 15 mm thick x 75 mm, 90 mm, 100 mm or 127 mm wide x random lengths. The edges and ends of the flooring will be tongued and grooved with a locking profile. The face layer will be finished with UV cured urethane. The applicable subheading for the laminated wood flooring described above will be 4412.99.5100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Plywood, veneered panels and similar laminated wood: Other (than plywood consisting solely of sheets of wood under 6 mm in thickness): Other (than blockboard, laminboard and battenboard): With at least one outer ply of nonconiferous wood: Other (than with at least one layer of particle board): Other (than plywood). The rate of duty will be free. 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 “Engineered Click Hardwood 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