The tariff classification of solid teak flooring from Costa Rica

N007233 March 22, 2007 CLA-2-44:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4418.90.4690 Mr. Todd Morrissette PanTim Wood Products P.O. Box 10869 Portland, ME 04104 RE: The tariff classification of solid teak flooring from Costa Rica Dear Mr. Morrissette: In your letter dated February 19, 2007 you requested a tariff classification ruling. The ruling was requested on solid teak flooring. A representative sample section was submitted. The flooring consists of a 15 mm thick solid wood board with tongued and grooved edges and ends. In addition, two grooves run lengthwise down the bottom surface. The top surface is finished with UV cured urethane. The flooring will be imported in widths of 57.2 mm or 82.6 mm and in lengths of 400 mm, 600 mm, 800 mm, or 1200 mm. The applicable subheading for the solid teak flooring will be 4418.90.4690, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other builders’ joinery and carpentry of wood. The duty rate will be 3.2 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Articles classifiable under subheading 4418.90.4690, HTSUS, which are products of Costa Rica may be entitled to duty free treatment under the Generalized System of Preferences (GSP) and under the Caribbean Basin Economic Recovery Act (CBERA) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". 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