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NY I86873

October 4, 2002

CLA-2-44:RR:NC:2:230 I86873


TARIFF NO.: 4409.20.0500

Ms. Kristy Thomas
RGA Logistics
1818 Elsey Drive
Charleston, SC 29407-5734

RE: The tariff classification of tongued and grooved solid wood flooring from Brazil

Dear Ms. Thomas:

In your letter dated September 25, 2002, on behalf of your client Nanthala Lumber dba Zickgraf Hardwood Co., you requested a tariff classification ruling.

The product to be classified is described as tongued and grooved kiln dried wood flooring. A sample of the product was submitted. It consists of a solid piece of wood with dimensions of ¾” thick, 4” wide and 4-1/2’ long. It is tongued and grooved on the edges and ends and has three grooves running down the length on the back surface. The sample is labeled “Jatoba Unfinished Hardwood Flooring.”

The applicable subheading for the solid hardwood flooring with tongued and grooved edges and ends will be 4409.20.0500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for nonconiferous 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. The duty rate will be 3.2 percent ad valorem.

Articles classifiable under subheading 4409.20.0500, HTSUSA, which are products of Brazil may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB", click on “Files”, click on “Search” and then enter a key word search for the term "T-GSP".

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 646-733-3035.


Robert B. Swierupski

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