The tariff classification of solid oak wood flooring panels from Denmark

N272527 February 24, 2016 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4409.29.0555 Ms. Kelly Morrison Metropolis Customs Brokers, Inc. 156-15 146th Ave. Suite 110 Jamaica, NY 11434 RE: The tariff classification of solid oak wood flooring panels from Denmark Dear Ms. Morrison: In your letter dated December 14, 2015, you requested a tariff classification ruling on behalf of your client, Dinesen Floors A/S. Your request was returned for additional information, which was submitted February 9, 2016. The ruling was requested on solid oak flooring panels. A representative sample section was submitted for our review and will be retained for reference. The panels measure approximately 30mm thick by 250mm wide, and your email, dated February 9, 2016, states that they are imported in lengths of 12 to 24 feet. The edges of the boards are shaped with a V-groove tongue and groove, and the email states that the boards are tongued and grooved on their ends, as well. The wood is unfinished. The applicable subheading for the solid wood flooring panel will be 4409.29.0555, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed: Nonconiferous: Other: Wood continuously shaped along any of its ends, whether or not also continuously shaped along any of its edges or faces, all the foregoing whether or not planed, sanded or end-jointed: Wood flooring (end-matched): Other. 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 laurel.duvall@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division