United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY I88552 - NY I88618 > NY I88600

Previous Ruling Next Ruling
NY I88600

December 11, 2002

CLA-2-44:RR:NC:SP:230 I88600


TARIFF NO.: 4412.29.5600

Mr. Stanley Vick
Kuehne & Nagel, Inc.
235 Southfield Parkway
Forest Park, GA 30297

RE: The tariff classification of veneered fiberboard flooring from Germany.

Dear Mr. Vick:

In your letter dated November 22, 2002, you requested a tariff classification ruling on behalf of Parador USA, Inc. (Melville, NY).

A sample section of a flooring plank known as “Parador Furnova Veneer Parquet” was submitted for our examination. The plank, which is approximately 19 cm wide and 8 mm thick, consists of a high-density fiberboard core (about 7 mm thick) having a laminated face made up of three strips of beech veneer running side by side across the width. A sheet of wood veneer (also said to be of beech) forms the back. Accompanying literature indicates that the product will also be offered with face veneers of maple, oak, or cherry. (However, you have indicated via telephone that the back will be of beech in all cases.) The face veneers will either be in multiple strips (“shipsdeck” style, like the sample), or in a single sheet (“wideplank” style). The surface will be finished either with an oil-based impregnation or a lacquer coating. The edges of the plank will have special tongue and groove profiles designed to provide a push-and-click interlocking system for easy, secure installation.

The applicable subheading for all of the above-described “Furnova” flooring planks will be 4412.29.5600, Harmonized Tariff Schedule of the United States (HTS), which provides for other veneered panels and similar laminated wood, with at least one outer ply of nonconiferous wood. The rate of duty will be free.

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

Previous Ruling Next Ruling

See also: