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NY 807921

March 24, 1995

CLA-2-44:S:N:N8:230 807921


TARIFF NO.: 4411.29.2000; 4410.10.0020

Mr. D.L. Schramm
Georgia-Pacific Corporation
P.O. Box 105605
Atlanta, Georgia 30348-5605

RE: The tariff classification of laminated wood fiberboard and particle board flooring from Germany, Sweden, Italy or other countries.

Dear Mr. Schramm:

In your letter dated February 27, 1995, you requested a tariff classification ruling.

Samples of three items were submitted and will be retained for reference. All are described as laminated boards bonded in whole or in part, or impregnated, with synthetic resins, and used in construction as flooring.

Products "A" and "C" are said to have a core of medium density fiberboard (between 0.5 g/cm3 and 0.8 g/cm3), with a decorative face and back of paper saturated with synthetic resins. (Product "C" is said to differ from "A" in that it is bonded utilizing heat from ultraviolet lights.) Sample "A" is a plank section measuring 8.4 mm in thickness and 20 cm in width. Sample "C" measures 6.25 mm in thickness and 21 cm in width. The edges of both samples are tongued and grooved.

The applicable subheading for flooring "A" and "C" will be 4411.29.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for fiberboard of a density exceeding 0.5 g/cm3 but not exceeding 0.8 g/cm3: 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 2.7 cents per kilogram plus 2.1% ad valorem.

Product "B" has a wood particle board core; you state that its face "is a saturated decorative paper with synthetic resins, cured with high heat and pressure, with a plain high pressure back for balance." The sample is a plank section, with tongued and grooved edges, measuring 6.85 mm in thickness and 20 cm in width.

The applicable subheading for flooring "B" will be 4410.10.0020, HTS, which provides for particle board of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances: of wood: particle board. The rate of duty will be 3.2% ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire

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