U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of agglomerated hardwood flooring from China
N245616 September 17, 2013 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4418.90.4605 Ms. Betty Barney Norman G. Jensen, Inc. 270 C Street P.O. Box 3789 Blaine, WA 98231 RE: The tariff classification of agglomerated hardwood flooring from China Dear Ms. Barney: In your letter dated August 22, 2013, you requested a tariff classification ruling on behalf of your client, BuildDirect.com Technologies Inc. The ruling was requested on wood flooring panels. Product literature and two representative samples were submitted for our review. The samples will be retained for reference. The flooring panels have been tongued and grooved on all edges and ends and measure approximately 300mm to 2300mm in length x 57mm to 190mm in width x 9mm to 19mm in thickness. You state that the panels are composed of an agglomerated mass of recovered wood products such as branches, poles, rotary milling scraps, non-laminated veneers, and brushwood. The species of wood include, but are not limited to, mulberry branches, batten branches, pinewood branches, and wingceltis. The recovered wood is infused with resin and pressed together under heat and pressure, forming an agglomerated mass. The panels may or may not be surface covered, as indicated by the samples provided. The applicable subheading for the agglomerated hardwood 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 (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, Myles B. Harmon Acting Director National Commodity Specialist Division
CIT and CAFC court opinions related to the tariff classifications in this ruling.