The tariff classification of laminated veneer and fiberboard flooring from China

N055656 April 16, 2009 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.99.5100 Ms. Monica Hsu Continental Agency Inc. 535 Brea Canyon Road Walnut, CA 91789 RE: The tariff classification of laminated veneer and fiberboard flooring from China Dear Ms. Hsu: In your letter dated March 20, 2009, on behalf of the importer, Home Legend Inc., you requested a tariff classification ruling. Representative samples of three laminated wood flooring products to be classified were submitted. Sample #1, identified as product #HL15, is a multi-layer laminated wood flooring board measuring approximately 13 mm thick x 3 ½” wide. It is composed of five layers, described in consecutive order from top to bottom. According to the sample submitted, the top layer (face) is a 1 mm thick veneer of mahogany. The second layer is a 5 mm thick (MDF) fiberboard. The third layer is a 2 mm thick veneer of poplar. The fourth layer is a 4.5 mm thick (MDF) fiberboard. The bottom (back) layer is a 0.5 mm thick veneer of poplar. The edges of the laminated flooring are tongued and grooved with an interlocking profile. The top surface is finished with a clear scratch-resistant coating. Sample #2, identified as product #HL63, is a multi-layer laminated wood flooring board measuring approximately 10.5 mm thick x 4 ¾” wide. It is composed of five layers, described in consecutive order from top to bottom. According to the sample submitted, the top (face) layer is a 1.5 mm thick veneer of maple. The second layer is a 3 mm thick (MDF) fiberboard. The third layer is a 1.5 mm thick veneer of poplar. The fourth layer is a 4 mm thick (MDF) fiberboard. The bottom (back) layer is a 0.5 mm thick veneer of poplar. The edges of the laminated flooring are tongued and grooved with an interlocking profile. The top surface is finished with a transparent stained scratch-resistant coating. Sample #3, identified as product #HL53, is a multi-layer laminated wood flooring board measuring approximately 14 mm thick x 4 ¾” wide. It is composed of four layers, described in consecutive order from top to bottom. According to the sample submitted, the top (face) layer is a 2 mm thick veneer of oak. The second layer is a 1 mm thick veneer of poplar. The third layer is a 10 mm thick (MDF) fiberboard. The bottom (back) layer is a 1 mm thick veneer of poplar. The edges of the laminated flooring are tongued and grooved with an interlocking profile. The top surface is finished with a clear scratch-resistant coating. The applicable subheading for the laminated veneer and fiberboard flooring products, #HL15, #HL63 and #HL53, 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/. Some species of mahogany are subject to import restrictions administered by the U.S. Department of Agriculture (U.S.D.A.). Information regarding applicable regulations administered by the U.S.D.A. may be addressed to that agency at the following location: U.S. Department of Agriculture A.P.H.I.S., PPQ 4700 River Road, Unit 136 Riverdale, MD 20737 The laminated wood flooring, in question, which is tongued and grooved with an interlocking profile, 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, 799 9th Street N.W., Washington, DC 20001-4501. 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