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NY R02386

September 2, 2005

CLA-2-44:RR:NC:2:230 R02386


TARIFF NO.: 4409.20.0500

Mr. Frank C. Owens
Finnesti LLC
6830 NE Bothell Way, Suite C472
Kenmore, WA 98028

RE: The tariff classification of solid hardwood flooring from Estonia

Dear Mr. Owens:

In your letter dated August 5, 2005 you requested a tariff classification ruling.

The ruling was requested on solid hardwood flooring in three different species: European Oak (Product Code NA19133-UTO), European Ash (Product Code NA19133-UTA) and European Birch (Product Code NA19133-UTB). Descriptive literature was submitted.

The flooring is manufactured from solid lumber of the above named species. The lumber is first subjected to the ThermoWood® process (a heat treatment process developed and patented by the Technical Research Centre of Finland). This process darkens the color of the wood and reduces the moisture content. The lumber is milled into planks 3/4” thick x 5-1/4” wide. The length varies from a minimum of 1’ to a maximum of 7’. The edges and ends of the plank are tongued and grooved. The bottom surface is planed with two stress grooves running continuously down the length. The top surface is sanded.

The applicable subheading for the European Oak (Product Code NA19133-UTO), European Ash (Product Code NA19133-UTA) and European Birch (Product Code NA19133-UTB) flooring 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, whether or not planed, sanded or end-jointed. The 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 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

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