CLA-2-44:OT:RR:NC:2:230
Mr. Trong K. Le
Inhaus Surfaces Limited
380 Railway Street
Vancouver, BC V6A 4E3
RE: The tariff classification of laminate flooring from Germany
Dear Mr. Le:
In your letter dated November 30, 2009 you requested a tariff classification ruling on behalf of Akzenta Vertriebs GmbH.
The ruling was requested on laminate flooring. Four representative samples were submitted, which you have identified as #1, #2, #3, and #4. Based on your description, the product is manufactured using the Direct Pressure Laminate (“DPL”) process. It consists of wood fiberboard laminated on both surfaces with paper layers. The top or face surface consists of two layers: (1) a paper layer which has a decorative design printed on it and has been impregnated with melamine; (2) a wear layer of melamine impregnated paper that is coated with Aluminum Oxide. The bottom or back surface is covered with a specialty paper impregnated with melamine.
The subject flooring will be imported as panels measuring (reference #1)194 mm in width, 1290 mm in length, (reference #2) 194 mm in width, 1290 mm in length, (reference #3) 135 mm in width, 1290 mm in length, and (reference #4) 160 mm in width, 1286 mm in length. The finished flooring panels are 6.0, 7.0, 8.0, and 10.0 mm thick, respectively .The edges and the ends of all the laminate flooring panels in question are tongue and grooved with an interlocking profile.
You have submitted a step-by-step description of the manufacturing process of the fiberboard. According to your description, the fiberboard is a High Density Fiberboard (HDF) manufactured by the "dry production process." A synthetic resin and wax have been added to the wood fibers to improve bonding and moisture resistance.
The applicable subheading for the subject laminate flooring panels made with a MDF substrate having a thickness of 6.0, 7.0, and 8.0 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 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/.
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