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NY J87603

August 18, 2003

CLA-2-44:RR:NC:2:230 J87603


TARIFF NO.: 4409.10.0500; 4418.90.4590

Mr. Robert Lachance
Plancher Ancestrale
875, 98e Rue
Saint-Georges, Quebec G5Y8G2

RE: The tariff classification of solid larch flooring from Canada

Dear Mr. Lachance:

In your letter dated July 15, 2003, you submitted additional information for a tariff classification ruling. You requested a classification ruling on unfinished and finished solid larch flooring.

Representative samples of an unfinished flooring plank and a stained “pre-oiled” flooring plank were submitted. The samples consist of solid wood boards, tongued and grooved on the edges and ends. One sample is approximately ¾” thick by 5-1/4” wide and is finished with a dark brown oil stain. The other sample is approximately ¾” thick by 6-1/4” wide and is unfinished.

In addition, the ruling was also requested on a solid larch flooring plank finished with polyurethane. No samples of this flooring were submitted. However, it is described as having ten coats of ultraviolet dried polyurethane.

The applicable subheading for the unfinished solid larch flooring and for the oil stained solid larch flooring will be 4409.10.0500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for coniferous 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 general rate of duty will be 3.2 percent ad valorem.

The applicable subheading for the solid larch flooring finished with polyurethane will be 4418.90.4590, HTSUSA, which provides for other builders’ joinery and carpentry of wood. The general rate of duty will be 3.2 percent ad valorem.

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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