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NY G83563

November 20, 2000

CLA-2-44:RR:NC:2:230 G83563


TARIFF NO.: 4418.90.4090

Mr. JunLing Wu
Golden Bell Inc.
7990B Forest Blvd
Woodbury, MN 55125

RE: The tariff classification of solid hardwood floor planks and strips from China

Dear Mr. Wu:

In your letter dated October 21, 2000 you requested a tariff classification ruling.

The ruling was requested on prefinished solid hardwood floor planks and strips and on 3-ply parquet engineered hardwood flooring. Representative samples were submitted.

The prefinished floor planks and strips consist of boards made of solid oak, maple or birch. The planks measure approximately 5/8” thick x 3” wide; the strips measure 5/8” thick x 2-1/4” wide. The edges and ends are tongued and grooved. The surface is finished with five layers of a UV treated scratch resistant clear coating.

The 3-ply parquet engineered flooring is a panel consisting of three layers of wood laminated together. The top layer is composed of three strips of oak or maple veneer arranged side by side in a long-strip pattern. The middle layer consists of edge-glued pine and the bottom layer consists of one piece of linden veneer. The edges and ends of the panel are tongued and grooved. The surface is finished with a UV treated scratch resistant clear coating. The standard size for the panel when imported will be 2200 mm long x 182 mm wide x 14 mm thick.

The applicable subheading for the solid oak, maple or birch floor planks and strips will be 4418.90.4090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other builders’ joinery and carpentry of wood. The rate of duty will be 3.2 percent ad valorem.

We are unable to issue a ruling for the 3-ply parquet engineered flooring because an issue involving the classification of this type of product is currently pending before the United States Court of International Trade. Due to litigation, as well as an ongoing Customs review of the classification of this product, a ruling cannot be issued at this time. We anticipate, however, that a notice concerning this matter will be published shortly in the Customs Bulletin, which is available at our Web site, www.customs.gov. It is suggested that you watch for the notice in order to keep informed of the situation.

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 19 CFR 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, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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 212-637-7009.


Robert B. Swierupski

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