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NY 806462

February 24, 1995

CLA-2-44:S:N:N8:230 806462


TARIFF NO.: 4418.30.0000

Ms. Sharon Chandler
900 Fourth Ave., Suite 3740
Seattle, WA 98164

RE: The tariff classification of parquet wood flooring from Sweden.

Dear Ms. Chandler:

In your letter dated January 24, 1995, on behalf of your client, Swede-in-Co., you requested a tariff classification ruling. Two samples were submitted and are being retained for reference.

The first item, "Swedetile," is described as a hand-inlaid laminated floor tile available in single tile sizes of 12" x 12", or "four-tile planks" measuring 12" x 48". The sample consists of a 6 mm wood fiberboard core, a very thin cherry hardwood veneer face (strips arranged in a parquet design) and a very thin oak hardwood veneer back. The product will be imported with all four edges machined to a tongue & groove profile for interlocking fit.

The second item, "Parkettile," is described as a traditional solid hardwood tile measuring 5/16" x 12" x 12". The sample is made up of four smaller (6" x 6") wood squares or tiles, glued together to form the whole; each of the 6" squares is in turn composed of several 7/8"-wide strips of solid oak held together with two wires pressed into grooves on the backside. All four edges of the "Parkettile" have been machined to a T & G profile.

The applicable subheading for both the "Swedetiles" and the "Parkettiles" will be 4418.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for parquet panels of wood. The rate of duty will be 2.6%.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire

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