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NY N021283




January 25, 2008

CLA-2-44:OT:RR:NC:2:230

CATEGORY: CLASSIFICATION

TARIFF NO.: 4411.13.2000; 4411.14.2000

Ms. Sherri Desjardins
UPS Trade Management Services, Inc.
600 Fritz Drive
Coppell, TX 75019

RE: The tariff classification of laminate fiberboard flooring from Malaysia

Dear Ms. Desjardins:

In your letter dated December 20, 2007, on behalf of the importer, Redwood Trading Group, you requested a tariff classification ruling.

The ruling was requested on laminate flooring made from wood fiberboard. Two representative samples were submitted, which will be returned to you as you requested. Product specification sheets and a CD were also submitted.

The samples consist of an 8 mm thick fiberboard (from the “Traditions” series) and a 12 mm thick fiberboard (from the “Exotic Collection”). The boards are 196 mm wide and are tongued and grooved along the edges. The tongues and grooves are shaped so that they interlock together. The surfaces of the boards are laminated on both sides with melamine impregnated papers. The top surface overlay paper is printed with various decorative wood grain designs.

Both boards are composed of wood fiberboard with a stated density of 850 kilos per cubic meter. The fiberboard is described as obtained by the dry production process, whereby additional thermosetting resins are added to the dried wood fibers.

The applicable subheading for the 8 mm thick laminate fiberboard flooring, described above, 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 12 mm thick laminate fiberboard flooring, described above, 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 laminate fiberboard flooring in question 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, 3rd Floor, Ronald Reagan Building, 1300 Pennsylvania Avenue, NW, Washington, DC 20229.

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,

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