N111415 N1 Ruling Active

The tariff classification of wood flooring from China

Issued July 6, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4412.10.9000

Headings: 4412

Product description

The ruling was requested on wood flooring. The wood flooring is veneered fiberboard flooring. The flooring is composed of three layers. It is constructed of a bamboo veneer face, fiberboard core and wood veneer back. The face ply is a 2.5 mm thick bamboo veneer, the core is a 6.5 mm thick layer of wood fiberboard and the back ply is a 1 mm thick wood veneer.

CBP rationale

The applicable subheading for the wood flooring will be 4412.10.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for plywood, veneered panels, and similar laminated wood, of bamboo, other (than plywood).

Full text

N111415 July 6, 2010 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.10.9000 Mr. John B. Troendle Crescent Hardwood Supply 1101 Sams Avenue Harahan, LA 70123 RE: The tariff classification of wood flooring from China Dear Mr. Troendle: In your letter dated June 18, 2010, you requested a tariff classification ruling. The ruling was requested on wood flooring. The wood flooring is veneered fiberboard flooring. The flooring is composed of three layers. It is constructed of a bamboo veneer face, fiberboard core and wood veneer back. The face ply is a 2.5 mm thick bamboo veneer, the core is a 6.5 mm thick layer of wood fiberboard and the back ply is a 1 mm thick wood veneer. You state in your letter that the construction of the wood flooring is similar to construction of the wood flooring of ruling NY N057259. In that ruling, the edges of the laminated wood flooring are tongued and grooved with an interlocking profile. The applicable subheading for the wood flooring will be 4412.10.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for plywood, veneered panels, and similar laminated wood, of bamboo, 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 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

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