CLA-2-44:E15 A84640
Mr. William Hvizdak
Hvizdak Hardwoods
227 Hillsville Road
Edinburg, Pa. 16116
RE: The tariff classification of parquet flooring and staircase
spindles and posts from Slovakia.
Dear Mr. Hvizdak:
In your letter dated June 4, 1996, you requested a tariff
classification ruling for items you wish to import from Slovakia
through the ports of Philadelphia and Baltimore.
A sample of white oak parquet flooring was submitted and
will be returned. It is unfinished and not stained white oak,
formed in a hexagonal pattern, consisting of 1 1/2" wide inlays
with the outermost wood tile approximately 9" at its longest
point. The remaining tiles are formed in such a way to form a 6
pointed star as the center design. Each tile is approximately
5/16' thick.
You also submitted pictures of staircase spindles and posts.
The imported spindles and posts will be of poplar, beech, or oak,
and are not stained or varnished. A sample size spindle is 3" x
62".
The applicable subheading for the parquet flooring tile will
be 4418.30.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for builder's joinery of, including
cellular wood panels and assembled parquet panels. The rate of
duty will be 1.9 percent ad valorem.
A84640
The applicable subheading for the stair spindles and posts
will be 4418.90.4090, Harmonized Tariff Schedule of the United
States(HTS), which provides for: Other builder's joinery and
carpentry of wood. The rate of duty will be 4.3 percent ad
valorem.
Articles classifiable under subheading 4418.30.0000 and
4418.90.4090, HTS, which are products of Slovakia are entitled to
duty free treatment under the Generalized System of Preferences
(GSP) upon compliance with all applicable regulations, when and
if the GSP is renewed.
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.
Sincerely,
William J. Luebkert
Port Director
Philadelphia
REPLY TO: PORT DIRECTOR PHILADELPHIA PA 19106