The tariff classification of "Fossilized Palmera" flooring made from coconut palm strands from China

N094611 March 11, 2010 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4418.90.4605 Mr. Daniel Percival East West Associates, Inc. 4821 Northam Street La Mirada, CA 90638 RE: The tariff classification of “Fossilized Palmera” flooring made from coconut palm strands from China Dear Mr. Percival: In your original letter dated December 9, 2009 and in your follow-up with additional information dated February 17, 2010, you requested a tariff classification ruling on behalf of Cali Bamboo, LLC. The ruling was requested on flooring made of strands of coconut palm and marketed as “Fossilized Palmera” flooring. The subject flooring is produced by shredding palm trunks into long strands, which then are compressed and glued together using a resin. The resulting agglomerated blocks are dried and later cut to size into flooring boards, which are tongued and grooved and face finished with aluminum oxide and acrylic. The flooring boards are not composed of laminated or assembled layers. The imported flooring measures approximately 3-3/4” wide x 72-3/34” long and ½” thick. The applicable subheading for the “Fossilized Palmera” (coconut palm strands) flooring will be 4418.90.4605, Harmonized Tariff Schedule of the United States (HTSUS), which provides for builders joinery and carpentry of wood, including cellular wood panels and assembled flooring panels: shingles and shakes: other: other: wood flooring. The rate of duty 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/. 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