The tariff classification of solid and edge-glued wood flooring from Germany

NY K87515 July 14, 2004 CLA-2-44:RR:NC:2:230 K87515 CATEGORY: Classification TARIFF NO.: 4409.10.0500; 4409.20.0500; 4418.90.4590 Ms. Debra Flock Kuehne & Nagel, Inc. 668 Marina Drive, Suite B7 Charleston, SC 29492 RE: The tariff classification of solid and edge-glued wood flooring from Germany Dear Ms. Flock: In your letter dated June 18, 2004, on behalf of the importer, Parador USA Inc., you requested a tariff classification ruling. The ruling was requested on various species and styles of wood flooring, referred to as “LaStrada Solid Timber Flooring”. Representative samples and a brochure were submitted. The various flooring samples are identified by the following trade names: Canadian Maple Wideplank, Jatoba Wideplank, Kempas Wideplank, Siberian Larch Wideplank, Beech Wideplank, American Cherry Wideplank, Nordic Pine Wideplank, Nordic Fir Wideplank, European Oak Multistrip, European Oak Wideplank, Merbau Wideplank and European Oak Wideplank (White Finish). The various species of flooring designated “Wideplank” consist of solid wood boards approximately ¾” thick and 5”, 5-1/2”, 6” or 6-1/2” wide. The boards are tongued and grooved on the edges and ends. In addition, they have three grooves running lengthwise down the back surface. The top surface is impregnated with an oil formula identified as either AtmoPor® or Atmo-Por® White. The Atmo-Por® White adds a white finish to the wood, while the AtmoPor® enhances the natural color of the wood. The flooring designated “Multistrip” consists of an edge-glued wood board. The board is approximately ¾” thick and 8” wide. It is composed of two pieces of solid wood glued edge to edge. The edge-glued board is tongued and grooved on the edges and ends. It has three grooves running lengthwise down the bottom surface and has an AtmoPor® finish on the top surface. The applicable subheading for the Siberian Larch Wideplank flooring, the Nordic Pine Wideplank flooring and the Nordic Fir Wideplank flooring will be 4409.10.0500, Harmonized Tariff Schedule of the United States Annotated (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, all the foregoing whether or not planed, sanded or finger-jointed. The rate of duty will be 3.2 percent ad valorem. The applicable subheading for the Canadian Maple Wideplank flooring, the Jatoba Wideplank flooring, the Kempas Wideplank flooring, the Beech Wideplank flooring, the American Cherry Wideplank flooring, the Merbau Wideplank flooring, the European Oak Wideplank flooring and the European Oak Wideplank (White Finish) flooring 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, all the foregoing whether or not planed, sanded or finger-jointed. The rate of duty will be 3.2 percent ad valorem. The applicable subheading for European Oak Multistrip flooring will be 4418.90.4590, HTSUSA, which provides for other builders’ joinery and carpentry of wood. 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 U.S. Customs and Border Protection (CBP) 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 CBP. 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