MIME-Version: 1.0 Content-Location: file:///C:/23A9E639/ClassificationofLaminatedFlooring092809.htm Content-Transfer-Encoding: quoted-printable Content-Type: text/html; charset="us-ascii" Importer’s Classification of Laminated Flooring Backed by CAFC=

TRADE ALERT

 

Importer’s Classification of Laminated Flooring Backed by CAF= C

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(September = 28, 2009)

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The US Court of Appeals for the Federal Circuit (CAFC)= agreed with an importer of laminated flooring panels, Faus Group, Inc., that the product should be classified under Harmonized Tariff Schedule (HTS) heading 4418.  More specifically, the flooring is classified under subheading 4418.90.40, builders’ joinery= , at 3.2 percent ad valorem.  The decision reverses the Court of International Trade ruling that previously upheld US Customs and Border Protection’s classification of the produ= ct as fiberboard, HTS heading 4411 with a duty rate of 6 percent ad valorem. 

 

In short, heading 4418 describes the product as a raw material (fiberboard or other material) that has been processed so that the pieces can be joined.  Whereas, heading 4411 includes a wide variety of unprocessed and processed fiberboar= d or other wood materials.  Since h= eading 4418 covers a narrower range of items that are more specific to laminated f= looring, the CAFC ruled in the importer’s favor.

 

The complete ruling<= /a> can be found on the Court of Appeals for the Federal Circuit’s websit= e.

 

 

 

 

A.N. Deringer, Inc. is a leading provider of international logistics services including Freight Forwarding, Warehousing & Distribution, Cust= oms Brokerage, Logistics Consulting, Cargo Insurance, and Meat Inspection. Deri= nger combines over 30 US<= /st1:country-region> offices with a global agency network to facilitate the movement of cargo throughout the world.