The tariff classification of laminated wood fiberboard flooring from Germany.

NY 817812 January 18, 1996 CLA-2-44:RR:NC:GI:230 817812 CATEGORY: Classification TARIFF NO.: 4411.19.4000 Mr. Steven Cataldo Jumbo Transport International, Inc. 1201 Corbin Street Elizabeth, N.J. 07201 RE: The tariff classification of laminated wood fiberboard flooring from Germany. Dear Mr. Cataldo: In your letters dated November 27 and December 22, 1995, you requested a tariff classification ruling on behalf of your client, BHK of America (Central Valley, N.Y.). A sample identified as "laminated wood flooring" was submitted, together with pertinent technical information. The sample is a section of a plank, about 8 mm in thickness, made of wood fiberboard. (A letter from your client states that its density is 850 grams per cubic centimeter, but we assume the correct figure is 0.850) Bonded to the face of the plank is a melamine-treated paper with a decorative wood-grain pattern printed on it. The back is covered with a melamine-treated paper without a pattern. The dimensions of the imported planks will be 7 8/16" (190 mm) in width by 50 9/16" (1285 mm) in length. The planks will be tongued and grooved on both the edges and the ends. We note your belief that this merchandise is classifiable under subheading 4409.20.2560, Harmonized Tariff Schedule of the United States (HTS). However, while heading 4409 does provide for certain continuously shaped wood (i.e., lumber), it does not include derivative, manufactured wood products such as fiberboard, particle board, plywood and the like. The applicable subheading for the above-described laminated wood fiberboard flooring will be 4411.19.4000, HTS, which provides for other (than certain enumerated) fiberboard of a density exceeding 0.8 grams/cm3. The rate of duty will be 6%. This ruling is being issued under the provisions of Section 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 (212) 466-5779. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division