The tariff classification of chipboard flooring and of hardboard flooring from Germany
Active· CBP ruling HQ 810979· Issued 1995-06-27
Ruling text
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
Source: rulings.cbp.gov — ruling 810979, retrieved 2026-10-12T05:23:32Z, republished verbatim. This digest is informational; only CBP issues binding rulings.