The tariff classification of chipboard flooring and of hardboard flooring from Germany

NY 810979 June 27, 1995 CLA-2-44:S:N:N3:230 810979 CATEGORY: Classification TARIFF NO.: 4410.10.0020; 4411.19.4000 Mr. Peter Singer PM Plastic Technologies 8903 Glades Road, Suite 240 Boca Raton, FL 33434 RE: The tariff classification of chipboard flooring and of hardboard flooring from Germany Dear Mr. Singer: In your letter dated May 24, 1995 you resubmitted your request for a tariff classification ruling and provided additional necessary information. The ruling was requested on two types of flooring named "yourFloor" and "ArtFloor." Sample pieces of each type were submitted. The "yourFloor" flooring consists of an 8 mm thick chipboard or wood particle board panel measuring 1200 mm long and 198 mm wide when imported. It is surface covered on the top and bottom with melamine paper having a wood grain print. The "ArtFloor" consists of an 8 mm thick hardboard also measuring 1200 mm long and 198 mm wide. It is surface covered on the top and bottom with a melamine coated colored paper. The hardboard has a density of .84 grams per cubic centimeter. Both types of flooring panels are tongued and grooved on the edges and ends. The applicable subheading for the chipboard flooring named "yourFloor" will be 4410.10.0020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for particle board and similar board of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances; particle board. The rate of duty will be 3.2 percent ad valorem. The applicable subheading for the hardboard flooring named "ArtFloor" will be 4411.19.4000, HTSUSA, which provides for fiberboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances; fiberboard of a density exceeding 0.8 g/cm3; other (than not surface covered); other. The rate of duty will be 6 percent 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. Sincerely, Jean F. Maguire Area Director New York Seaport