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NY B87926

August 18, 1997

CLA-2-44:RR:NC:SP:230 B87926


TARIFF NO.: 4407.99.0096; 4409.20.4000; 4421.90.9840

Mr. John J. St. Clair
Coconut Timber Company
22863 Beckledge Terrace
Malibu, CA 90265

RE: The tariff classification of wood flooring, moldings, and door panels from Fiji.

Dear Mr. St. Clair:

In your letters dated June 26 and July 7, 1997, you requested a tariff classification ruling on various wood products. Since samples were not submitted, the merchandise descriptions which follow are based on information set forth in your correspondence, on pictures submitted therewith, and on a telephone interview in which you provided further details.

The first product is flooring in the form of planks made of coconut palm timber. The planks are solid, one-piece wood boards measuring 1.2 inches thick by 3 inches wide by 7 feet long. They have square-cut edges and ends, although the top edges are slightly rounded (eased) during the sanding process. They will be imported without having been treated with any finishing materials, and will not have any pre-drilled holes in them. The planks are intended to be laid (edge-to-edge/end-to-end) and screwed down to create a floor with an "old-fashioned," seamed appearance.

The applicable subheading for the above-described coconut wood flooring planks will be 4407.99.0096, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) nonconiferous wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 mm. The rate of duty will be free.

The second group of products consists of standard moldings made of solid coconut timber. They are strips of wood (approximately 1/2 inch thick by 2 inches wide by 7 feet long) which have been continuously worked to a uniform contoured profile throughout their length. The moldings, which will have square-cut ends and no pre-drilled holes, are intended for use around the perimeter of a floor or on doors. They will be imported either untreated (bare wood) or stained and coated with urethane.

The applicable subheading for the untreated moldings will be 4409.20.4000, HTS, which provides for nonconiferous standard wood moldings. The rate of duty will be free.

Your inquiry does not provide enough information for us to rule on the moldings treated with stain and urethane. If you wish to pursue a ruling on those moldings, please submit a short piece as a sample and advise which application (doors vs. floors) is the principal one, to the best of your knowledge.

The third group of products consists of rectangular "door panels," each made of a parallel series of solid, 1/2-inch-thick strips of coconut wood which have been edge-glued together. Prior to exportation to the United States, some of the panels will be sand-blasted on one side to produce a textured surface. The panels will not be stained or finished with any other materials, will not have any pre-drilled holes, and will not be worked along their perimeters. Following importation, they will comprise the central sections of doors after being installed within appropriate door frames. (That is, they will occupy the space bounded by the stiles and rails forming the frame of the door itself. A photograph accompanying your inquiry shows a panel which we estimate to be about 2 feet by 7 feet, permanently mounted within a door measuring about 3 feet by 8 feet overall.)

The applicable subheading for the door panels will be 4421.90.9840, HTS, which provides for other (non-enumerated) articles of wood. The rate of duty will be 4%.

Articles classifiable under subheading 4421.90.9840, HTS, which are products of Fiji will be entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

Although you also inquired about certain shelving units, we are unable to issue a ruling on them at this time. If you wish to pursue a ruling on such products, please submit clear, color photographs (not photocopies, faxes, etc.) of each type, and give all dimensions.

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 Paul Garretto, at (212) 466-5779.


Gwenn Klein Kirschner
Chief, Special Products Branch

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