CLA-2-44:S:N:N8:230 806603
Ms. Sharon Chandler
Clearfreight
900 Fourth Ave., Suite 3740
Seattle, WA 98164
RE: The tariff classification of wood flooring from Sweden.
Dear Ms. Chandler:
In your letter dated January 24, 1995, on behalf of your
client, Swede-in-Co., you requested a tariff classification
ruling. Five samples were submitted and are being retained for
reference.
"Swedeplank" is a wood flooring plank measuring 9/16" in
thickness, 7 1/2" in width and 47", 74" or 86" in length. The
sample is composed of a spruce core, a fir back and a face made
up of lineal strips of oak veneer. The product will be imported
with a tongue and groove profile on both the edges and the ends.
The applicable subheading for the "Swedeplanks" will be
4418.30.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for parquet panels of wood. The rate of
duty will be 2.6%.
"Swedestrip" is solid lineal strip flooring in 5/8" or 3/4"
thicknesses and 2 1/4" or 3" widths. It is available in oak or
birch and is supplied in random lengths. The samples (one oak
strip and one birch) are tongued/ grooved along both the edges
and the ends, and it is assumed the flooring will be imported in
that condition. Although your letter mentions HTS subheading
4409.20.25 as a possible classification for these items, that
subheading, which provides for certain continuously shaped wood
flooring, excludes wood whose ends have been worked in such
manner.
Accordingly, the applicable subheading for the oak or birch
"Swedestrips" will be 4418.90.4090, HTS, which provides for other
(non-enumerated) builders' joinery and carpentry of wood. The
rate of duty will be 4.7%.
Your inquiry does not provide enough information for us to
give a classification ruling on the remaining two items,
"Plaketten Micalam" and "Plaketten Max-in-Wood." For each of
those products, please indicate the density of the fiberboard (in
g/cm3), specify all materials used (including any bonding agents,
impregnants, resins, papers, reinforcing materials, etc.), and
give details on all steps in the manufacturing process.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport