The tariff classification of strand woven poplar flooring panels from China

N246813 November 13, 2013 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4418.90.4605 Mr. Don Zimmerman Wellmade Floor Coverings International, Inc. 26100 SW 95th Street Suite 205 Wilsonville, OR 97070 RE: The tariff classification of strand woven poplar flooring panels from China Dear Mr. Zimmerman: In your letter dated October 8, 2013, you requested a tariff classification ruling. The ruling was requested on strand woven poplar flooring panels. Two representative samples were submitted for our review. The samples will be retained for reference. The flooring samples measure 6 ½” (W) x ½” thick and 3 ¾” (W) x 7/16” thick, and you state that the panels will measure approximately 6 feet in length at time of importation. The panels are constructed of shredded strips of poplar wood agglomerated with resin under high heat and pressure. The panels are tongued and grooved on edges and ends, and are finished with urethane and aluminum oxide. The applicable subheading for the strand woven poplar 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division