The tariff classification of veneered fiberboard flooring from China

N048183 January 26, 2009 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.99.5100; 4412.99.9500 Ruth Rodriguez, Esq. Gonzalez Rolon Valdespino & Rodriguez, L.L.C. Park Place Center, Suite 300 2911 Turtle Creek Boulevard Dallas, TX 75219 RE: The tariff classification of veneered fiberboard flooring from China Dear Ms. Rodriguez: In your letter dated December 29, 2008, referenced by your file number 257-06-16, you requested a tariff classification ruling. The request was made on behalf of the importer, Samling Global USA Inc. The product to be classified is veneered fiberboard-core flooring. The flooring consists of three laminated layers and is composed of a veneer face, a fiberboard core and a veneer back. The fiberboard core is produced by the dry production process and has a density ranging between 0.75g/cm³ and 0.85g/cm³. The veneer face has a thickness ranging from 0.3 mm up to, but not including, 4 mm. Two representative samples were submitted. One sample is a laminated board measuring 15 mm thick x 5” wide x 23” long. It is composed of a cherry veneer face, approximately 1.5 mm thick, a 12 mm thick fiberboard core and an unidentified wood veneer back, approximately 1.5 mm thick. The second sample is a laminated wood board measuring approximately 9.5 mm thick x 5” wide x 23” long. It is composed of a red oak veneer face approximately 1.5 m thick, a 6 mm thick fiberboard core and an unidentified wood veneer back, approximately 1.5 mm to 2 mm thick. The outer surfaces of both faces have been finished with a clear scratch-resistant coating. The edges and ends of the boards have been tongued and grooved. In addition to cherry and red oak, the species of wood of the face veneer may be a variety of nonconiferous woods, such as the following: white oak, maple, hickory, walnut, birch, bintagor, kempas, merbau, greenheart, jatoba, ipe, sapelli and bubinga. The face veneer may also consist of larch, a coniferous wood. The species of wood of the back veneer may be the same as the face veneer or it may be pine, poplar or tropical mixed light hardwood. Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI’s). GRI 1 provides that classification shall first be determined according to the terms of the headings and any relative section or chapter notes. Heading 4412 provides for: “Plywood, veneered panels and similar laminated wood.” Chapter Note 4 of Chapter 44, HTSUS, states that products of heading 4412 may be worked to shapes as provided for in heading 4409, which includes tongued and grooved edges and ends. Additional U.S. Note 4 (b) of Chapter 44, states that multi-layer flooring panels having a face ply of 4 mm or more in thickness are included in heading 4418. However, the subject multi-layer flooring panels will have a face ply under 4 mm in thickness. The applicable subheading for the veneered fiberboard flooring with at least one outer ply of nonconiferous wood will be 4412.99.5100, 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. The applicable subheading for the veneered fiberboard flooring with both outer plies of coniferous wood will be 4412.99.9500, 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): Other (than 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 the World Wide Web at http://www.usitc.gov/tata/hts/. 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