U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
Primary HTS Code
4418.30.0000
$0.5M monthly imports
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Court Cases
8 cases
CIT & Federal Circuit
Ruling Age
29 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-29 · Updates monthly
The tariff classification of parquet flooring and staircasespindles and posts from Slovakia.
PD A84640 July 2, 1996 CLA-2-44:E15 A84640 CATEGORY: Classification TARIFF NO.: 4418.30.0000, 4418.90.4090 Mr. William Hvizdak Hvizdak Hardwoods 227 Hillsville Road Edinburg, Pa. 16116 RE: The tariff classification of parquet flooring and staircase spindles and posts from Slovakia. Dear Mr. Hvizdak: In your letter dated June 4, 1996, you requested a tariff classification ruling for items you wish to import from Slovakia through the ports of Philadelphia and Baltimore. A sample of white oak parquet flooring was submitted and will be returned. It is unfinished and not stained white oak, formed in a hexagonal pattern, consisting of 1 1/2" wide inlays with the outermost wood tile approximately 9" at its longest point. The remaining tiles are formed in such a way to form a 6 pointed star as the center design. Each tile is approximately 5/16' thick. You also submitted pictures of staircase spindles and posts. The imported spindles and posts will be of poplar, beech, or oak, and are not stained or varnished. A sample size spindle is 3" x 62". The applicable subheading for the parquet flooring tile will be 4418.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for builder's joinery of, including cellular wood panels and assembled parquet panels. The rate of duty will be 1.9 percent ad valorem. A84640 The applicable subheading for the stair spindles and posts will be 4418.90.4090, Harmonized Tariff Schedule of the United States(HTS), which provides for: Other builder's joinery and carpentry of wood. The rate of duty will be 4.3 percent ad valorem. Articles classifiable under subheading 4418.30.0000 and 4418.90.4090, HTS, which are products of Slovakia are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, when and if the GSP is renewed. 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. Sincerely, William J. Luebkert Port Director Philadelphia REPLY TO: PORT DIRECTOR PHILADELPHIA PA 19106
CIT and CAFC court opinions related to the tariff classifications in this ruling.