CLA-2-44:OT:RR:E:NC:2:230
Mr. John B. Troendle
Crescent Hardwood Supply
1101 Sams Avenue
Harahan, LA 70123
RE: The tariff classification of veneered fiberboard flooring from China
Dear Mr. Troendle:
In your letter dated April 9, 2009 you requested a tariff classification ruling.
The ruling was requested on wood flooring, identified as “Birch Cappuccino” and “Birch Leather” Lock and Go Flooring. Photographs and a detailed description were submitted. The flooring is a laminated wood panel, approximately ½” thick x 4” wide, composed of three layers. The face ply is a 1.5 mm thick veneer of birch. The core is an 8.5 mm thick layer of wood fiberboard. The back ply is a 1 mm thick veneer of eucalyptus. The surface of the face ply is stained and finished with a transparent UV coating. The edges of the laminated flooring are tongued and grooved with an interlocking profile.
The applicable subheading for the veneered fiberboard flooring, described above, 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 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