CLA-2-44:OT:RR:NC:N2:230
Mr. Pilar Dorfman
E. Besler & Co.
115 Martin Lane
Elk Grove Village, Il 60007
RE: The tariff classification of solid wood flooring panels from Indonesia
Dear Mr. Dorfman:
In your letter dated November 18, 2015, you requested a tariff classification ruling on behalf of your client, Mr. Jim Phillipoff.
The ruling was requested on solid teak flooring panels. A representative sample section was submitted for our review. The sample will be retained for future reference. The flooring consists of a 17 mm thick solid wood board with tongued and grooved edges and ends. In addition, three grooves run the length of the panel back. The face is finished with an unidentified coating. The coating is presumed to be a clear polyurethane, acrylic, or or UV finish.
The applicable subheading for the solid wood flooring panel will be 4418.90.4605, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Other (than certain enumerated items): Other: Wood flooring. 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/.
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 Laurel Duvall at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division