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 > 2005 NY Rulings > NY I88926 - NY K86424 > NY K86400

Previous Ruling Next Ruling
NY K86400

June 23, 2004

CLA-2-44:RR:NC:2:230 K86400


TARIFF NO.: 4409.20.0500; 4412.22.3170

Mr. Keith Landry
Kuehne & Nagel, Inc.
235 Southfield Parkway
Forest Park, GA 30297

RE: The tariff classification of solid and laminated wood flooring from Indonesia

Dear Mr. Landry:

In your letter dated May 18, 2004, on behalf of Plyquet Holzimport GmbH, you requested a tariff classification ruling.

The ruling was requested on nine types of flooring. Representative samples and specification sheets were submitted.

The “TEKA Paramount” flooring (sample marked #3) consists of a solid wood board measuring approximately 5” wide and ¾” thick. The species of wood is European white oak. The edges and ends of the board are tongued and grooved and the top surface is beveled around the edges and ends. The board has two grooves running lengthwise on the bottom surface. The top surface is stained with a finish described as “smoke oak oil.” The specification sheet states that this flooring may also be unfinished, and that the width may vary from 3.5”/ 5”, 7.9”.

The applicable subheading for the “TEKA Paramount” flooring (sample marked #3), whether unfinished or stained, 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.

The “TEKA Millenium” flooring (sample marked #2) consists of a 3-ply laminated board measuring approximately 5” wide and ¾” thick. The species of wood is the same for all three layers and is stated to be merbau. The face ply is a single sheet of veneer approximately 5 mm thick. The middle ply is a lumber core approximately 9 mm thick, consisting of multiple strips of lumber placed edge to edge. The bottom ply is a layer of 5 mm thick veneer composed of edge-glued strips. The grains of the three plies run at angles to each other. The edges are tongued and grooved, and the face ply is finished with a transparent acrylic lacquer. The specification sheet states that the acrylic lacquer is an optional finish and that the flooring is usually non-coated.

The applicable subheading for the “TEKA Millenium” flooring (sample marked #2) will be 4412.22.3170, HTSUSA, which provides for Plywood, veneered panels and similar laminated wood: Other, with at least one outer ply of nonconiferous wood: With at least one ply of tropical wood specified in subheading note 1 to this chapter: Plywood: Not surface covered or clear surface covered with a clear or transparent material: Other. The duty rate will be 8 percent ad valorem.

Articles classifiable under subheading 4409.20.0500, HTSUSA, which are products of Indonesia 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 our Web site at www.cbp.gov and search for the term "GSP".

Your inquiry does not provide enough information for us to give a classification ruling on the remaining flooring products. Your request for a classification ruling should include the specific identity by common and botanical name of each layer of wood. The description of “tropical wood” for the middle and bottom layers is not sufficient for us to classify these products. When this information is available, you may wish to consider resubmisson of your request. If you decide to resubmit your request for a ruling for these remaining products, please include a copy of this letter along with the specification sheets for the products. The samples will be retained in our office for 60 days pending resubmission of your request.

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 U.S. Customs and Border Protection (CBP) 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 CBP.

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: