CLA-2-:OT:RR:NC:2:230
Mr. Marco Huang
Test Rite Products Corporation
1900 S Burgundy Place
Ontario, CA 91761
RE: The tariff classification of mineral composite wooden flooring panels from China
Dear Mr. Huang:
In your letter dated June 8, 2010 you requested a tariff classification ruling.
The ruling was requested on mineral composite wooden flooring panels. The panels are composed of three layers. The top layer (face) is made of various types of a 1mm thick wood veneer. The wood veneers are white oak, birch, tauari, ash, bamboo natural color, and bamboo carbonized color. The middle layer is composed of a 10 mm thick mineral core. The mineral core is composed of a magnesite compound, carborundum, crystal water, wood flour, and a fiber glass mesh. The bottom layer is composed of a 1 mm thick EVA sponge sticker.
You suggested a tariff classification of 6808.00.000, which provides for Panels, boards, tiles, blocks and similar articles of vegetable fiber, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders. However, this heading provides for panels that are agglomerated or moulded with mineral binders such as cement (including magnesium oxychloride cement), plaster, lime or sodium silicate. This heading does not provide for panels that have a face veneer of wood.
The ENs to heading 44.12 states:
Veneered panels, which are panels consisting of a thin veneer of wood affixed to a base, usually of inferior wood, by glueing under pressure.
Wood veneered on to a base other than wood (e.g., panels of plastics) is also classified here provided it is the veneer which gives the panel its essential character.
The essential character of the subject mineral composite wooden flooring panels is imparted by the wood veneer face ply because it provides its function and the visual impact as a wood floor.
The applicable subheading for the mineral composite wood flooring panels 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/.
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