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NY M83957

June 16, 2006

CLA-2-44:RR:NC:2:230 M83957


TARIFF NO.: 4418.90.4590

Mr. Quinn O’Rourke
North Pacific Group, Inc.
10200 SW Greenburg Road
Portland, OR 97223

RE: The tariff classification of pre-finished solid wood flooring from China

Dear Mr. O’Rourke:

In your letter dated May 24, 2006 you requested a tariff classification ruling.

The ruling was requested on pre-finished solid wood flooring of the species jatoba (Hymenaea courbaril). A sample of the flooring was submitted, which will be returned to you as you requested. The sample consists of a strip of solid wood measuring 18 mm x 90 mm x 900 mm. The edges and ends of the wood strip are tongued and grooved. In addition, two shallow grooves run lengthwise down the back surface. The face is pre-finished with polyurethane aluminum oxide. The flooring will be imported in various other lengths, such as 600 mm, 750 mm, 1200 mm, 1500 mm and 1800 mm.

You believe that the flooring should be classified in subheading 4409.20.2560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wood flooring within heading 4409.

Classification of goods in the HTSUS is governed by the General Rules of Interpretation (GRI’s). GRI 1 provides that classification shall first be determined according to the terms of the headings and any relative section or chapter notes.

In order to be classified within subheading 4409.20.2560, HTSUS, the flooring first has to meet the terms of heading 4409. Heading 4409 provides for:

Wood (including strips or friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed.

The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN) provide a commentary on the scope of each heading in the HTSUS. The EN for heading 4409 state that heading 4409 excludes wood which has been surface worked beyond planing or sanding, other than painting, staining or varnishing.

Wood coated with polyurethane has been surface worked beyond the scope of heading 4409 and is excluded from classification within heading 4409. Therefore, the subject wood flooring is not classifiable in subheading 4409.20.2560, HTSUS.

The applicable subheading for the pre-finished jatoba flooring described above will be 4418.90.4590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other builders’ joinery and carpentry of wood. The rate of duty will be 3.2 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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