CLA-2 CO:R:C:T 955712 BC
David Ballard
Assistant District Director
U.S. Customs Service
U.S. Customhouse
Interstate 87
Champlain, New York 12919
RE: Application for further review of protest no. 0712-93-
101343; classification of wood flooring; edge worked; end worked;
tongued and grooved
Dear Mr. Ballard:
This is a decision on an application for further review of a
protest timely filed by A.N. Deringer, Inc. The protest objects
to your decision regarding the classification of wood flooring.
FACTS:
The merchandise at issue are solid hardwood boards used as
flooring in buildings and homes. Two samples were submitted with
the protest. The sample boards have been tongued and grooved on
the edges and ends and have two grooves running the length of the
bottom surface (or underside). They measure approximately 3/4 of
an inch thick by 2 and 1/4 inches wide. The flooring at issue
comes in various lengths, while the samples are 14 and 1/4 and 11
and 1/8 inches long. According to brochures submitted with the
samples, the flooring is pre-finished at the factory and surface
finished with several coats of polyurethane. It may also be
stained.
The flooring was entered under subheading 4409.20.2560,
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), which provides for nonconiferous wood flooring
(including strips and 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 or faces, whether or not planed, sanded or
finger-jointed. Customs classified the flooring under subheading
4418.90.4090, HTSUSA, which provides for other builders' joinery
and carpentry of wood.
ISSUE:
Is wood flooring that has been tongued and grooved on the
edges and the ends classifiable under heading 4409, HTSUSA, or
heading 4418, HTSUSA?
LAW AND ANALYSIS:
On March 24, 1993, we issued a protest decision that
classified hardwood flooring substantially similar to the
flooring at issue. Headquarters Ruling Letter (HRL) 952940
involved oak boards measuring 1/2 inch thick by 2 and 1/4 or 3
and 1/4 inches wide by 21 and 1/4 or 31 and 1/4 inches long that
were tongued and grooved on both the edges and the ends. They
were entered as flooring under subheading 4409.20.2560, HTSUSA,
and Customs classified them under subheading 4418.90.4090,
HTSUSA. In our protest decision, we cited the Explanatory Notes
(EN's) for heading 4409, which provide, in part, the following
(see EN's, Harmonized Commodity Description and Coding System,
Vol. 2, p.629):
This heading covers timber, particularly in the form of
boards, planks, etc., which, after sawing or squaring,
has been continuously shaped along any of its edges or
faces either to facilitate subsequent assembly or to
obtain the moldings or beadings described . . . below,
whether or not planed, sanded or end-jointed, e.g.,
finger-jointed [emphasis added].
The EN's use of the terms "edges" and "faces" is significant.
Its exclusion of the term "ends" makes it clear that the heading
includes boards that have been worked along the edges or faces
but not along the ends. This conclusion is supported later in
the same EN where the following is provided:
The heading also excludes:
(b) Wood which has been mortised or tenoned, dovetailed
or similarly worked at the ends and wood assembled into
panels being builders' carpentry or joinery
(underlining added).
Thus, in HRL 952940, we stated the following: "The heading
thus specifically provides for wood which is continuously worked
(shaped) along any of its edges or faces; it is silent on wood
which is worked along the ends. Wood which is worked along the
ends is beyond the scope of this heading."
As in HRL 952940, the flooring at issue here has been
tongued and grooved on both the edges and the ends. Therefore,
it is not classifiable under heading 4409, HTSUSA. Heading 4418,
HTSUSA, provides generally for woodwork used in the construction
of buildings of any kind, including some flooring such as parquet
panels. Since the flooring at issue is excluded from
classification in heading 4409, HTSUSA, it is classifiable in
heading 4418, HTSUSA, which describes it more accurately than any
other heading of Chapter 44.
HOLDING:
This protest is DENIED. The boards at issue, described as
flooring tongued and grooved on the edges and ends, are
classifiable in subheading 4418.90.4090, HTSUSA, which provides
for other builders' joinery and carpentry of wood. The
applicable duty rate is 5.1% ad valorem.
In accordance with Section 3A(11)(b) of Customs Directive
099 3550-065, dated August 4, 1993, Subject: Revised Protest
Directive, this decision should be mailed by your office to the
PROTESTANT no later than 60 days from the date of this letter.
Any reliquidation of the entries in accordance with the decision
must be accomplished prior to mailing of the decision. Sixty
days from the date of the decision, the Office of Regulations and
Rulings will take steps to make the decision available to Customs
personnel via the Customs Rulings Module in ACS and the public
via the Diskette Subscription Service, Lexis, Freedom of
Information Act, and other public access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division