Tariff Classification Advance Ruling
Solid Plus Flooring, Canaries Oak

Applicant

Mr. Louis Lalonde
Multisol
313 Woodland
Rosemère, QC J7A 2M6

Date of issuance of ruling:

This is in response to a request submitted on your behalf by Eurofret Canada Inc. for an advance ruling on the tariff classification of Solid Plus Flooring, Canaries Oak. This product is manufactured by/exported from Alsafloor (France).

TRS Number: 271404
Classification Number: 4411.14.00.92
Effective Date:

Product Description

The product is laminated flooring that is 22.3 cm wide X approximately 11.7 mm thick. A review of the sample indicates that it is made of the following layers glued together: 1) a 0.2 mm thick, rigid, high pressure, paper-reinforced, decorative (wood grain) plastic laminate, surface covered with a clear varnish or a lacquer, 2) a 11.4 mm thick, brown layer of fibreboard (MDF/HDF); and 3) a 0.1 mm thick, brown, rigid, high pressure, paper reinforced, plastic laminate. The product has been tongued and grooved on two opposite edges.

Analysis and Justification

The product meets the criteria stated in the Explanatory Notes (EN) to heading 44.11, “The products of this heading remain classified herein whether or not they have been worked to form the shapes provided for in respect of the goods of heading 44.09, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular and whether or not they have been worked at the surface, the edge or the end, or coated or covered (e.g., with textile fabric, plastics, paint, paper or metal) or submitted to any other operation, provided these operations do not thereby give such products the essential character of articles of other heading.

The ENs to heading 44.11 state that “The categories of fibreboard of this heading can be distinguished according to their production process and they include: (A) Fibreboard obtained by the “dry production process.” This group includes, in particular, medium density fibreboard (MDF)…”

The ENs to heading 44.11 also state that: “Medium density fibreboard of a density exceeding 0.8 g/cm³ is sometimes also referred to by the trade as “high density fibreboard (HDF).”

Decision

Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.

General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.

Medium density fiberboard (MDF/HDF) obtained by the “dry production process”, and of a thickness exceeding 9 mm is provided for in tariff item 4411.14.00. This article is classified under 4411.14.00.92 by GIR 1 and 6.

Legislative/Administrative References

This ruling has been issued under paragraph 43.1(1)(c) of the Customs Act and will be honoured by the CBSA for future importations of the goods specified, provided the material facts and circumstances remain as originally presented; all conditions in the ruling have been met; the ruling has not been modified, revoked, revised, or cancelled; and the Customs Tariff legislation has not changed. Should there be a change in the material facts or circumstances pertaining to the goods, you must notify the CBSA as soon as possible. You may request that the advance ruling be modified or revoked as of the date of the change.

Importers should quote the advance ruling number at the time of importation in either the description field of the B3 entry document or on the Canada Customs Invoice.

Exporters or producers should quote the advance ruling number on the Certificate of Origin or commercial invoice accompanying the goods.

Should you disagree with this advance ruling, you may file a dispute notice under subsection 60(2) of the Customs Act within 90 days of the date of issuance. Please see the procedures outlined in Appendix C of the CBSA’s Memorandum D11-11-3, Advance Rulings for Tariff Classification.

This advance ruling is considered ‘reason to believe’ for the purposes of section 32.2 of the Customs Act and the CBSA’s Administrative Monetary Penalty System, described in Memorandum D22-1-1.

Please be advised that the goods covered by this advance ruling are provided for in a specific tariff provision that is considered ‘reason to believe’ for the purposes of section 32.2 of the Customs Act and the CBSA’s Administrative Monetary Penalty System, described in Memorandum D22-1-1. In the event that you have been classifying these goods elsewhere in the tariff, you are obligated to self-correct. See Memorandum D11-6-6 for information on self-correction/self-adjustment.

All Memoranda referenced in this letter may be accessed on the CBSA website.

Consent to the Public Release of the Advance Ruling

As per your consent statement, we will release this advance ruling to the public, in both official languages, in accordance with the procedures described in Memorandum D11-11-3. The ruling will be published on the CBSA website in 30 days.

CBSA Contact

Mark Grant
Manager, Tariff Policy Unit 'B'
Trade Policy Division
Headquarters, Ottawa

File Number

C-2015-004027

Date modified: