CLA-2-44:OT:RR:NC:2:230
Mr. Trong K. Le, CMA
Inhaus Surfaces Limited
380 Railway Street
Vancouver, BC V6A 4E3
Canada
RE: The tariff classification of Laminate (fiberboard) Flooring from Germany and China
Dear Mr. Le:
In your letter received on July 10, 2009, you requested a tariff classification ruling on behalf of Interex Forest Products, Ltd.
The subject laminate flooring is manufactured using the Direct Pressure Laminate (DPL) process. It is made with a substrate of High Density Fiberboard (HDF), which has two face layers, a wear layer of melamine/aluminum oxide impregnated paper and a decorative printed paper layer, and a back balancing layer of melamine impregnated paper.
The HDF substrate is manufactured in a “dry production process,” which is fully described in your letter. A thermal hardening synthetic resin and wax are added to the dried wood fiber in order to assist the bonding process and to improve moisture resistance. The HDF has a density exceeding 0.8 g/cm3.
The subject flooring will imported in panels of various widths and lengths. The thicknesses of the panels range from 6.0 mm to 12.3 mm. The edges and the ends are tongued and grooved with an interlocking profile. Fifteen representative samples of the laminate flooring were submitted.
The HDF substrate manufactured as described above and in detail in your letter is considered mediums density fiberboard (MDF) according to the terms of heading 4411, HTSUS. The applicable subheading for the subject laminate flooring panels made with a MDF substrate having a thickness of 6.0, 7.0, 8.0, and 8.3 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 subject laminate flooring panels made with a MDF substrate having a thickness of 10.0 and 12.3 mm will be 4411.14.2000, 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 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/.
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