The tariff classification of a high density wood fiberboard floor covering with a printed laminated finish from Italy

NY A83901 June 13, 1996 CLA-2-44:RR:NC:GI:230 A83901 CATEGORY: Classification TARIFF NO.: 4411.19.4000 Mr. Ricardo V. Aguirre, Jr. A. Burghart Shipping Co., Inc. Hemisphere Center Newark, NJ 07114 RE: The tariff classification of a high density wood fiberboard floor covering with a printed laminated finish from Italy Dear Mr. Aguirre: In your letter dated May 21, 1996, on behalf of the importer, Abet Inc., you requested a tariff classification ruling. The ruling was requested on a flooring product named Parqcolor. A sample and a brochure were submitted. The sample is a plank of wood tongued and grooved along the edges. It is made of wood fiberboard with a density of 0.85 grams per cubic centimeter. It is surface covered on both sides with several layers of Kraft paper and a decorative layer of either a solid color for the bottom or a printed wood grain design for the top. The top has an additional overlay with special fillers giving the flooring a high impact resistant finish. According to the sample, the bottom is also finished with a hard plastic material. The size of the plank is 6.5mm by 190 mm by 1200 mm. The applicable subheading for the high density wood fiberboard floor covering with a printed laminated finish will be 4411.19.4000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for fiberboard of wood with a density exceeding 0.8 grams per cubic centimeter, other (than not mechanically worked or surface covered, other (than not surface covered), other (than tileboard). The rate of duty will be 6 percent ad valorem. 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 212-466-5779. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division