The tariff classification of flooring and decking components from Canada

NY I80895 May 17, 2002 CLA-2-44:RR:NC:2:230 I80895 CATEGORY: Classification TARIFF NO.: 4409.10.0500; 4409.20.0500; 4418.90.4590 Ms. Betty Barney Norman G. Jensen, Inc. P.O. Box 3789 Blaine, WA 98231-3789 RE: The tariff classification of flooring and decking components from Canada Dear Ms. Barney: In your letter dated April 5, 2002, on behalf of Heartwood Buildings Company and Weyerhauser Company Ltd., you requested a tariff classification ruling. The ruling was requested on four flooring and decking components. The components consist of flooring boards to make a floor or a deck and supporting boards designed to fit underneath. The boards are 2x3, 2x4, 2x6, 2x8 solid pieces of wood in lengths of 32” to 16’. The boards are continuously shaped on the edges and ends and some of the boards are also notched across the width. The species of wood may be spruce/pine/fir, cedar, maple or oak. Boards that will be used as decking may be pressure treated. Four representative samples were submitted. Samples 1 and 2 are designed to fit together and samples 3 and 4 are designed to fit together. Sample 1 is labeled “T & G flooring” and consists of a 2x6 piece of wood tongued and grooved on the edges and ends. Additionally, it has a 1-1/2” wide x ½” deep groove cut out across the width on the bottom. The sides of the groove have a profiled shape. The grooves recur at 16” intervals along the length. Sample 2 is labeled a “crosstie” and consists of a 2x3 piece of wood tongued and grooved on the ends. One edge is shaped down the length to match the profiled shape of the groove on sample 1. In addition, the same edge has two narrow grooves or slits running down the length. The slits allow the edge to be tapped into the matching groove of sample 1 to form a tight joint. You state that this is a patented locking system, and it is labeled a “dovetail locking system” on the sample. Sample 3 is labeled “T & G flooring” and consists of a 2x3 piece of wood tongued and grooved on the edges and ends. Additionally, it has a 1-1/2” wide x ¾” deep T-shaped cross notch cut out across the width on the bottom. The T-shaped cross notch recurs at 16” intervals along the length. Sample 4 is labeled a “crosstie” and consists of a 2x3 piece of wood tongued and grooved on the ends. It has a square groove on each face running down the length about ¼” from one edge. The two grooves form a T-joint along that edge. The T-joint edge of sample 4 fits into the T-shaped opening or notch of sample 3. This assembly is labeled a “tee shaped locking system.” You suggested classification of all four components under subheading 4409.10.0500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Heading 4409 provides for wood continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces. Samples 2 and 4, the crossties, meet the description of heading 4409. They have been continuously shaped along the edges, ends or faces. However, samples 1 and 3, the T & G flooring, have been processed beyond the description of heading 4409. In addition to being tongued and grooved on the edges and ends, they have grooves or notches across the width. These grooves and notches serve as joints for assembly with other flooring components. Samples 1 and 3 fit within the description of heading 4418. The applicable subheading for the crossties, samples 2 and 4, made of spruce/pine/fir or cedar, whether or not pressure treated, will be 4409.10.0500, HTSUSA, which provides for coniferous wood continuously shaped along any of its ends, whether or not also continuously shaped along any of its edges or faces. The general rate of duty will be 3.2 percent ad valorem. The applicable subheading for the crossties, samples 2 and 4, made of maple or oak, whether or not pressure treated, will be 4409.20.0500, HTSUSA, which provides for nonconiferous wood continuously shaped along any of its ends, whether or not also continuously shaped along any of its edges or faces. The general rate of duty will be 3.2 percent ad valorem. The applicable subheading for the T & G flooring with cross grooves or notches, samples 1 and 3, made of any species of wood, whether or not pressure treated, will be 4418.90.4590, HTSUSA, which provides for other builders’ joinery and carpentry of wood. The general rate of duty will be 3.2 percent ad valorem. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service. 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 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division