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 > 2004 NY Rulings > NY K82677 - NY K82724 > NY K82706

Previous Ruling Next Ruling
NY K82706

February 20, 2004
CLA-2-44:RR:NC:2:230 K82706


TARIFF NO.: 4418.90.4590

Ms. Lisa M. Thomas
PBB Global Logistics, Inc.
670 Young Street
Tonawanda, NY 14150

RE: The tariff classification and country of origin of solid hardwood flooring from Canada

Dear Ms. Thomas:

In your letter dated January 20, 2004, on behalf of Tallon Lumber Inc. of North Canaan, Connecticut, you requested a tariff classification and country of origin ruling. Representative samples and literature were submitted.

The ruling was requested on pre-finished solid wood flooring. The flooring to be imported will consist of the following nonconiferous wood species: Maple (Acer spp.), Oak (Quercus spp.), Cherry (Prunus spp.), Birch (Betula spp.), Walnut (Juglans spp.), Ash (Fraxinus spp.) and Hickory (Carva spp.). The flooring will be imported in a various lengths and widths. The edges and ends of the flooring boards will be tongued and grooved. According to the literature from Tallon Lumber Inc., the surface will be finished with several coats of polyurethane. An optional stain may also be added.

Two samples were submitted. One sample consists of a rough sawn lumber board measuring approximately 4” wide by 1-1/8” thick. The other sample consists of a finished flooring strip measuring approximately 3-3/8” wide by 5/8” thick. The flooring strip is tongued and grooved on the edges and ends. It has two shallow grooves running lengthwise down the bottom surface. The top surface has a clear hard plastic finish.

According to your remarks and the literature submitted, Tallon Lumber Inc. manufactures the lumber from locally grown timber (obtained from the Litchfield & Berkshire Hills). The rough sawn lumber, as represented by the first sample, is sent to Canada to be kiln dried and milled into the flooring, as represented by the second sample. The second sample is the product being imported.

The applicable subheading for the solid hardwood flooring, surface finished with polyurethane, will be 4418.90.4590, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other builders’ joinery and carpentry of wood. The general rate of duty will be 3.2 percent ad valorem.

The country of origin for a “good of a NAFTA country” is determined in accordance with Annex 311 of the North American Free Trade Agreement ("NAFTA"), as implemented by section 207 of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat 2057) (December 8, 1993) and the appropriate Customs Regulations. The rules of origin are contained in Part 102, Customs Regulations.

Section 102.11, Customs Regulations, sets forth the rules for determining the country of origin of imported goods other than textile and apparel products covered by Section 102.21. Paragraph (a) (3) of Section 102.11 states that the country of origin of a good is the country in which each material incorporated in the good undergoes an applicable change in tariff classification set out in Section 102.20.

The flooring milled in Canada from rough lumber produced in the United States has undergone the applicable change in tariff classification set out in paragraph (i) of Section 102.20, Customs Regulations. The country of origin for the subject flooring is Canada.

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: