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NY N014321




August 16, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4418.90.4690; 4412.99.5100

Ms. Dora Liu
Color Stone International, Inc.
5475 Tulane Drive
Atlanta, GA 30336

RE: The tariff classification of solid wood flooring and veneered fiberboard flooring from China

Dear Ms. Liu:

In your letter dated July 11, 2007 you requested a tariff classification ruling.

The ruling was requested on five flooring products, representative samples of which were submitted. The products are referred to as: (1) solid oak flooring, (2) solid Brazilian cherry wood flooring, (3) “solid” bamboo flooring, (4) laminate flooring and (5) engineered laminate fiberboard flooring.

The solid oak flooring (product # 1) consists of a single layer of white oak, measuring approximately 2-1/4” wide x ¾” thick. The edges are tongued and grooved and the bottom surface has two shallow grooves running continuously down the length. The top surface is stained and coated with polyurethane. The flooring will be imported in various lengths and in other dimensions.

The solid Brazilian cherry wood flooring (product # 2) consists of a single layer of Brazilian cherry, measuring approximately 2-11/16” wide x ¾” thick. The edges and ends are tongued and grooved and the bottom surface has two shallow grooves running continuously down the length. The top surface is stained and coated with polyurethane. The flooring will be imported in various lengths and in other dimensions.

You requested that these products be classified in subheading 4409.29.2560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other nonconiferous wood flooring (not shaped on the ends) within the terms of heading 4409. However, heading 4409 provides only for wood, continuously shaped along any of its edges, ends or faces, whether or not planed, sanded or finger-jointed. Wood which has been surface finished with polyurethane is excluded from classification within heading 4409.

The applicable subheading for the solid oak wood flooring (product # 1) and the solid Brazilian cherry wood flooring (product # 2), described above, will be 4418.90.4690, HTSUS, which provides for other builders’ joinery and carpentry of wood. The duty rate will be 3.2 percent ad valorem.

The “solid” bamboo flooring (product # 3), as represented by the sample submitted, consists of multiple strips of bamboo, each 4 mm to 5 mm thick, laminated together (vertically) on their wide surfaces. Although composed entirely of bamboo, it does not meet the description of “solid” as contemplated for the previous two products, which consisted of a single layer of wood.

The question of classification for the vertically laminated bamboo flooring (product # 3) is being referred by us, under a new ruling reference number – N015849, to the Office of Regulations and Rulings, Bureau of Customs and Border Protection, 1300 Pennsylvania Avenue, N.W., Washington D.C. 20229. A ruling for this product will be issued to you from that office.

You also noted that “in this category, there is also horizontal grain bamboo flooring.” Your inquiry does not provide enough information for us to give a classification ruling on the horizontal bamboo flooring. Your request for a classification for this product should include a sample. When this information is available, you may wish to consider resubmission to our office of your request for a ruling for this product. If you decide to resubmit your request, please include a copy of this letter.

The laminate flooring (product # 4) consists of a high density wood fiberboard, measuring approximately 7-9/16” wide x 5/16” thick. The edges and ends are tongued and grooved. The top surface is covered with wood print patterned coated paper and the bottom surface is covered with water-resistant coated paper.

Your inquiry does not provide enough information for us to give a classification ruling on the laminate flooring (product # 4). Your request for a classification ruling should include (1) a step-by-step description of the manufacturing process (including the machines used to make the product, source of the fiber used, description of the mat formation, description of all chemicals added with their quantities, descriptions of the pressing process, the cutting process and the finishing process), (2) an explanation of how the interfiber bond is formed, (3) the specific density of the fiberboard prior to the addition of the paper layers, (4) a description of the surfaces of the fiberboard (are they smooth on both sides prior to addition of paper layers?), and (5) the identity of the coating material (are any the paper layers impregnated with resin?). When this information is available, you may wish to consider resubmission to our office of your request for a ruling for this product. If you decide to resubmit your request, please include a copy of this letter.

The engineered laminate fiberboard flooring (product # 5) consists of a 3 mm thick white oak veneer laminated to a high density fiberboard backing. The sample flooring measures approximately 3-1/4” wide x 7/16” thick, but the flooring may be imported in other dimensions. The edges are continuously shaped with a special interlocking tongue and groove, enabling the flooring to be installed without nails or glue. The oak veneer surface is stained with a transparent walnut brown.

You requested that this product be classified in subheading 4411.92.3000, HTSUS, which provides for certain fiberboard of wood or other ligneous materials. However, the product consists of fiberboard laminated with a wood veneer and is excluded from heading 4411. Veneered fiberboard is provided for in heading 4412.

The applicable subheading for the engineered laminate fiberboard flooring (product # 5), described above, will be 4412.99.5100, HTSUS, which provides for plywood, veneered panels and similar laminated wood, other, with at least one outer ply of nonconiferous wood, 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.

The engineered laminate flooring (and the laminate flooring) with interlocking tongue and grooves may be subject to an ITC exclusion order dealing with certain laminated floor panels. For further information on admissibility please contact your local Customs (CBP) office prior to importation of the goods. This ruling applies to the classification of the merchandise and not to its admissibility under the terms of the exclusion order.

Sincerely,

Robert B. Swierupski
Director,

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