The tariff classification of fiberboard flooring from China

N067580 July 30, 2009 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4411.13.2000 Mr. Frank Gomez World Exchange, Inc. 8840 Bellanca Avenue Los Angeles, CA 90045 RE: The tariff classification of fiberboard flooring from China Dear Mr. Gomez: In your letter dated June 30, 2009, you requested a tariff classification ruling on behalf of the importer, David P. Reichwein, dba – DPR, Inc. The product in question is referred to as “Baby Grand Laminated Flooring – White Oak (Item # 029).”  It is made of High Density Fiberboard (“HDF”) that has been laminated on both sides with a 0.15 mm thick resin impregnated paper.  The face or wear layer of the flooring panel has a decorative paper printed to look like white oak.  The back of the panel has a 90 gr. solid color (resin impregnated) balancing paper.  The subject flooring panels measure 140 mm wide x 1210 mm long x 8.3 mm thick (the HDF itself is 8 mm thick).  The panels are tongued and grooved (“T&G”) along the edges and ends.  The T&G are shaped to provide an interlocking joint. The HDF is produced by the dry production process, and it has an approximate density of 0.870 g/cm3, prior to the addition of the two paper layers.  HDF manufactured using the dry production process meets the terms of heading 4411 for Medium Density Fiberboard (“MDF”). The applicable subheading for the “Baby Grand Laminate Flooring” 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/kg + 1.5% 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 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. – 7th Floor, Washington, DC 20229-1177. 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