RE: The tariff classification of hardwood trailer floor kits from Canada

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N364808 September 14, 2026 CLA-2-44:OT:RR:NC:N5:130 CATEGORY: Classification TARIFF NO.: 4421.99.9880 Mr. Rejean Bousquet RBI USA Customs Services 12212 Arneson St. Raliegh, NC 27614 RE: The tariff classification of hardwood trailer floor kits from Canada Dear Mr. Bousquet: In your letter, dated September 2, 2026, you requested a binding tariff classification ruling on behalf of your client, Prolam Inc. The ruling request was for hardwood trailer floor kits. Product information and photos were submitted for our review. The product under consideration is hardwood trailer floor kits. The flooring consists of maple, oak, or apitong woods that have been edge-glued. You also identify that some boards are made of composites. You do not, however, identify the nature of the composites, so these products will not be addressed in this ruling. The boards are cut to length, and the wood is profiled on each edge, per customer specifications. The boards are then painted, coated with wax and polyurethane, and bundled in a specific order for installation. In your letter, you argue that the trailer flooring is classifiable under subheading 8716.90.5060, Harmonized Tariff Schedule of the United States (HTSUS), as parts of trailers. As support, you cite the profiling, coating, wood species, and packaging. We disagree. U.S. Customs and Border Protection (CBP) has a lengthy history of classifying trailer flooring by its constituent material. See rulings HQ 088977, NY 848944, NY 892781, NY N305973, NY E89914, NY 860273, and N004940, amongst others. There is no detail that dedicates the flooring for use only in trailers. The specific wood subheading is determined by edge-gluing, profiling, and coating. The applicable subheading for the hardwood trailer floor kits will be 4421.99.9880, HTSUS, which provides for Other articles of wood: Other: Other: Other: Other: Other. The general rate of duty will be 3.3 percent ad valorem. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Laurel Duvall at laurel.duvall@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division