The tariff classification of solid wood flooring from China

NY K86092 June 9, 2004 CLA-2-44:RR:NC:2:230 K86092 CATEGORY: Classification TARIFF NO.: 4418.90.4590 Ms. Cathy Lam Asian Jade Customs Brokerage Bldg. 80, Rm 221 JFK Airport Jamaica, NY 11430 RE: The tariff classification of solid wood flooring from China Dear Ms. Lam: In your letter dated May 10, 2004, on behalf of the importer, Brooklyn Premium Wood Floors Inc., you requested a tariff classification ruling. The ruling was requested on future imports of three types of wood flooring. Representative sample sections and copies of invoices of past shipments were submitted. Sample marked “A” is invoiced as oak wooden flooring. Sample marked “B” is invoiced as Chinese birch flooring. Sample marked “C” is invoiced as Chinese kempas flooring. The samples consist of solid wood boards approximately ¾” thick and 3-1/4” or 3-1/2” wide. The boards are tongued and grooved on the edges and ends and have two, three or four shallow grooves running lengthwise down the bottom surface. The top surface is smooth and finished with a high gloss polyurethane. The applicable subheading for the oak flooring, the Chinese birch flooring and the Chinese kempas flooring, all with a polyurethane finish, will be 4418.90.4590, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for builders’ joinery and carpentry of wood, other. The 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