CLA-2-44:RR:NC:2:230 L88584
Mr. Hung Tran
FloorEx International LLC
1725 S. Broad St.
Philadelphia, PA 19148
RE: The tariff classification of prefinished solid oak flooring from China
Dear Mr. Tran:
In your letter dated October 27, 2005 you requested a tariff classification ruling.
The ruling was requested on four styles of solid oak flooring identified as “Oak Natural Prefinished Solid”, “Oak Butterscotch Prefinished Solid”, “Oak Gunstock Prefinished Solid” and “Oak Wheat Prefinished Solid.” Representative five inch long sample pieces were submitted.
The samples consist of solid wood boards of oak species (Quercus alba) measuring 3-1/4” wide x 11/16” thick. The boards are tongued and grooved on the edges and will be tongued and grooved on the ends in their imported condition. The boards also have two grooves running lengthwise down the bottom surface. The top surface is stained (with four different stains according to the four different styles) and coated with various materials resulting in a hard finish. The coatings are identified as a UV-PU Insulation Coat, a UV-Filler Transparent Pumpable, a UV-Duro Sealer, a UV-Sealer Sandable and an HPC Anti Scratch Topcoat.
The applicable subheading for the four styles of solid oak flooring described above will be 4418.90.4590, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for builders’ joinery and carpentry of wood, other. The rate of duty will be 3.2 percent ad valorem.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP.
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 Paul Garretto at 646-733-3035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division