The tariff classification of veneered fiberboard flooring from China

N215056 May 23, 2012 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4412.99.5100 Mr. Randolph J. Cox Verde Floors PO Box 1799 Clemmons, NC 27102 RE: The tariff classification of veneered fiberboard flooring from China Dear Mr. Cox: In your letter received April 25, 2012, you requested a tariff classification ruling. The ruling was requested on veneered fiberboard flooring panels. A representative sample was submitted for our review. The flooring panel measures approximately 3/8” thick x 3 ¾” wide x 46” in length. The panel is composed of outer plies of wood veneer and a core of high density fiberboard (HDF). The panel consists of three layers: the top (face) layer is a 2 mm thick veneer of white oak. The second layer (core) is a 7 mm thick HDF. The bottom (back) layer is a 1mm thick veneer of popular. You state that the panel is finished with a UV Urethane finish coating. The panel is tongue and grooved on its edges and ends with an interlocking profile. The construction of this product meets the definition of a veneered panel as set forth in the Explanatory Notes to the Harmonized System for heading 4412: “Veneered panels…are panels consisting of a thin veneer of wood affixed to a base, usually of inferior wood, by gluing under pressure.” The applicable subheading for the veneered fiberboard flooring will be 4412.99.5100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for : Plywood, veneered panels and similar laminated wood: Other: Other: With at least one outer ply of nonconiferous wood: Other: Other. 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 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. The merchandise in question may be subject to antidumping duties or countervailing duties.  Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection.  You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”).  For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/. 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, Thomas J. Russo Director National Commodity Specialist Division