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NY N004940

February 1, 2007



TARIFF NO.: 4409.10.2000

Mr. Rejean Bousquet
Prolam Flooring Inc.
439, Chemin Vincelotte
Cap St-Ignace, Quebec H1E 6N3

RE: The tariff classification of larch truck flooring from Canada

Dear Mr Bousquet:

In your letter dated January 2, 2007 you requested a tariff classification ruling. Your letter was a follow-up request containing additional information.

The product to be classified consists of wood truck or trailer flooring. A diagram of a truck floor was submitted. As described by you, the flooring is in the form of larch lumber boards having a thickness of 4/4 (1”) or 6/4 (1-1/2”), a width of 5 to 8 inches and various lengths. The boards are finger-jointed at a minimum of 24” apart. The edges of the center boards (those boards that will be assembled together in the center of a truck floor) are tongued and grooved. The side boards (those boards that will be assembled at the outer edges of a truck floor) are notched along one edge (where the wall of the truck body will fit) and either tongued or grooved along the other edge. The front and back ends of the boards are square cut-to-size. The surfaces of the boards are not further processed.

You suggested classification in subheading 4412.19.5010, Harmonized Tariff Schedule of the United States. However, heading 4412 provides for plywood, veneered panels and similar laminated wood. Based on the information submitted, the product described does not consist of laminated wood. It consists of finger-jointed lumber with continuously shaped edges.

The applicable subheading for the larch truck flooring described above will be 4409.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Wood 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: Coniferous: Other (than wood shaped along its ends): Wood flooring. The general rate of duty will be free.

Articles classifiable under subheading 4409.10.2000, HTSUS, which are products of Canada are subject to entry requirements based on the U.S./Canadian Softwood Lumber Agreement of 2006 (“SLA-2006”). The interim amendments to title 19 of the Code of Federal Regulations (“CFR”) (19 CFR Parts 12 and 163) establish special entry requirements applicable to shipments of softwood lumber products from Canada. 71 Fed. Reg. 61399 (October 18, 2006.)

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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