The tariff classification of veneered fiberboard flooring from China

N118715 September 8, 2010 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.99.5100 Ms. Esther Freire BR-111 Import & Export Inc. 12800 NW 107th Court Medley, FL 33178 RE: The tariff classification of veneered fiberboard flooring from China Dear Ms. Freire: In your letter dated August 6, 2010, you requested a tariff classification ruling. Your Customs broker, Kuehne & Nagel, submitted a ruling request for the same merchandise on May 4, 2010. That request was rejected by Customs and Border Protection; your request is submitted in response to that rejection. You have requested a classification ruling on veneered fiberboard flooring panels, measuring approximately 4 ¾” wide by ½” thick, and composed of outer plies of wood veneer and a core of medium density fiberboard (MDF). A representative sample of the flooring panel was submitted for review. The panel consists of five (5) layers: the top (face) layer is a 2mm thick veneer of Angico, a nonconiferous hardwood; the second layer is a 1mm thick wood veneer; the third layer is 7mm thick MDF; the fourth layer is a 1mm thick wood veneer; and the bottom (back) layer is a 1mm thick wood veneer. You have not identified the species of any of the wood veneers with the exception of the Angico face. The edges of the veneered fiberboard flooring panels are tongued and grooved with an interlocking profile. The applicable subheading for the veneered fiberboard flooring panels 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 laminated wood flooring in question, which is tongued and grooved with an interlocking profile, may be subject to an ITC exclusion order covering 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 Laurel Duvall at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division