CLA-2-44:OT:RR:NC:2:230
Mr. Daniel Lang
LND Development, Inc.
2903 Thayer Drive
Waxhaw, NC 28173
RE: The tariff classification of laminate fiberboard flooring planks from Germany and China
Dear Mr. Lang:
In your letter dated January 29, 2013, you requested a tariff classification ruling.
The ruling was requested on two fiberboard “laminate flooring” planks. Representative samples were submitted for our review and will be retained for reference.
Both flooring panels measure approximately 195mm wide; the German panel measures 6mm in thickness, and the Chinese panel 11.5mm. You do not indicate the lengths in which either panel will be imported. Both panels are composed of wood fiberboard that has been laminated with melamine impregnated paper layers on both surfaces. The top surface includes a decorative wood grain printed paper and is finished with aluminum oxide. The fiberboard is produced by the dry production process, during which dried wood fibers are injected with resin and wax and blown into a dryer. The resulting fibers are pressed into a mat, subjected to high heat and pressure, and trimmed. The fiberboard, having a density of greater than 0.8g/cm³, is sanded on both sides prior to the addition of the paper layers. The laminate fiberboard flooring is tongued and grooved on the edges and ends with an interlocking profile.
As you note, the manufacturing of wood fiber by the dry production process is a distinguishing characteristic of medium density fiberboard (MDF). This point is consistent with the description of MDF set forth in the Explanatory Notes to the Harmonized System (ENs).
In your letter, you argue that the correct classification of the instant products is 4418.90.46, Harmonized Tariff Schedule of the United States (HTSUS), in accordance with Faus Group, Inc. vs. United States (“Faus”), Slip Op 2008-1605. However, Faus referenced goods that were entered into the commerce of the United States prior to 2006; on February 3, 2007, tariff subheadings in heading 4411, HTSUS, which were added with the specific intent of covering “laminate” fiberboard flooring, such as the instant products, became effective. Classification within these subheadings is consistent with Legal Note 4 to Chapter 44, HTSUS, which states “Products of heading 4410, 4411 or 4412 may be worked to form the shapes provided for in respect of the articles of heading 4409, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation provided it does not give them the character of articles of other headings.” Tongue and groove shaping is specifically noted in the language of heading 4409, HTSUS.
The applicable subheading for the German laminate fiberboard flooring product 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 5mm but not exceeding 9mm: 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 Chinese laminate fiberboard flooring products 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 9mm: 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 Laurel Duvall at (646) 733-3035.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division