CLA-2-44:OT:RR:NC:2:230
Mr. Paul E. Amberg
Baker & McKenzie LLP
One Prudential Plaza, Suite 3500
130 East Randolph Drive
Chicago, IL 60601
RE: The tariff classification of MDF laminate flooring from Belgium
Dear Mr. Amberg:
In your letter dated September 14, 2007, on behalf of your client, Alloc Inc., you requested a tariff classification ruling.
The ruling was requested on Alloc laminate flooring. A representative sample and a catalog were submitted. Based on the sample and your description, the product to be classified is identified in the catalog as the “Direct Pressure Laminate (DPL)” type. It consists of wood fiberboard laminated on both surfaces with paper layers. The top surface is covered with a resin impregnated decorative printed paper and a clear resin overlay paper. The bottom surface is covered with a resin saturated brown paper. The edges and ends of the laminate flooring are tongued and grooved with a patented interlocking profile. The flooring will be imported in thicknesses ranging from 7 mm to 11 mm and in various widths and lengths.
A description of the manufacturing process was submitted by you. The fiberboard is manufactured in a process in which wood fibers are spray-coated with glue and wax and blown into a dryer. The adhesive coated dried fibers are pushed between scalping rolls into a mat and then pre-pressed, trimmed and finally pressed under high heat and pressure into fiberboard. The fiberboard is sanded on both sides. It has a density of 0.850 g/cm³ to 0.950 g/cm³ (prior to the addition of the paper layers). The fiberboard is then further processed into the subject flooring by laminating resin impregnated paper layers, cutting to size and mechanical edge-working and end-working.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) provide a commentary on the scope of each heading in the Harmonized Tariff Schedule. The ENs to heading 44.11, state, in pertinent part:
The categories of fiberboard of this heading can be distinguished according to their production process and they include:
Fibreboard obtained by the “dry production process”
This group includes, in particular, medium density fibreboard (MDF), which is manufactured in a process in which additional thermosetting resins are added to the dried wood fibres in order to assist the bonding process in the press. The density generally ranges from 0.45 g/cm³ to 1 g/cm³. In the unworked state it has two smooth surfaces. It can be used in many different applications such as furniture, interior decoration and in building.
The manufacturing process of the subject Alloc laminate fiberboard, as described above, meets the description of the “dry production process,” which is a distinguishing feature of medium density fiberboard (MDF).
The applicable subheading for the Alloc (DPL) laminate flooring having a thickness of 7 mm to 9 mm 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 per kilogram plus 1.5 percent ad valorem.
The applicable subheading for the Alloc (DPL) laminate flooring having a thickness of over 9 mm will be 4411.14.2000, 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 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 per kilogram plus 1.5 percent 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/.
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