The tariff classification of solid wood flooring panels from Brazil

N176561 August 19, 2011 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4418.90.4605 Ms. Esther Freire IndusParquet 12800 NW South River Drive Medley, FL 33178 RE: The tariff classification of solid wood flooring panels from Brazil Dear Ms. Freire: In your letter dated July 15, 2011, you requested a tariff classification ruling. The ruling was requested on solid wood flooring panels made of Amendoim, Angico, Brazilian Cherry, Brazilian Teak, Brazilian Teka, Brazilian Walnut, Santos Mahogany, Brazilian Chestnut, Brazilian Rosewood, and Tigerwood. Two representative samples were submitted for our review. In the condition as imported, each flooring board measures in random lengths of 11” – 88” x random widths of 3”- 4” and 5 ½” – 7 ¾” x ¾” thick. The boards are tongued and grooved (“T&G”) along the edges and ends. Depending on the width of the panel, the bottom surface has either two or three shallow grooves running along the length of the boards. The face surface has been finished with “ClearVUE™” urethane or “Induro™” aluminum oxide. The applicable subheading for the solid wood flooring panels 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 (than certain enumerated items): 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 Laurel Duvall at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division