CLA-2-44:S:N:N8:230 806462
Ms. Sharon Chandler
Clearfreight
900 Fourth Ave., Suite 3740
Seattle, WA 98164
RE: The tariff classification of parquet 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. Two samples were submitted and are being retained for
reference.
The first item, "Swedetile," is described as a hand-inlaid
laminated floor tile available in single tile sizes of 12" x 12",
or "four-tile planks" measuring 12" x 48". The sample consists
of a 6 mm wood fiberboard core, a very thin cherry hardwood
veneer face (strips arranged in a parquet design) and a very thin
oak hardwood veneer back. The product will be imported with all
four edges machined to a tongue & groove profile for interlocking
fit.
The second item, "Parkettile," is described as a traditional
solid hardwood tile measuring 5/16" x 12" x 12". The sample is
made up of four smaller (6" x 6") wood squares or tiles, glued
together to form the whole; each of the 6" squares is in turn
composed of several 7/8"-wide strips of solid oak held together
with two wires pressed into grooves on the backside. All four
edges of the "Parkettile" have been machined to a T & G profile.
The applicable subheading for both the "Swedetiles" and the
"Parkettiles" 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%.
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