CLA-2-44:OT:RR:NC:2:230
Ms. Brenda M. Cashion
Pinnacle Interior Elements, Ltd.
Pinnacle Concepts, Inc.
1434 Patton Place, Suite 136
Carrollton, TX 75007
RE: The tariff classification of solid wood flooring from China
Dear Ms. Cashion:
In your letter dated September 16, 2008 you requested a tariff classification ruling.
Representative samples of five solid wood flooring products were submitted to be classified. All five products are tongued and grooved on the edges and ends and they are surface finished with UV cured urethane. The flooring is assumed to be manufactured in China.
Sample #1, identified as Forest Glen Classics style # PFG3124, measures 18 mm thick x 8.2 cm wide and will be imported in random lengths. It is composed of solid Chinese white oak. The bottom surface has two shallow 5/8” wide grooves running lengthwise down the board. The top surface is hand scraped to create a slightly uneven worn effect. In addition, it is stained and then finished with urethane. The identical oak flooring is available in different stain colors as style # PFG3120, # PFG3125 and # PFG3126.
Sample # 2, identified as Forest Glen Classics style # PFG3222, is similar in all aspects as sample #1, except that it is composed of solid birch. Style # PFG3225 is identical to sample # 2, except for a different stain color.
Sample # 3, identified as Forest Highlands Classics style # PFH5124, measures 18 mm thick x 12.5 cm wide and will be imported in random lengths. It is composed of solid Chinese white oak. The bottom surface has three 3/16” grooves running lengthwise down the board. The top surface is hand scraped to create a slightly uneven worn effect. In addition, it is stained and then finished with urethane. The identical oak flooring is available in different stain colors as style # PFH5120, # PFH5125 and # PFH5126.
Sample # 4, identified as Forest Highlands Classics style # PFH5222, measures 18 mm thick x 8.8 cm wide and will be imported in random lengths. It is composed of solid Chinese birch. The bottom surface has two 1/8” wide grooves running lengthwise down the board. The top surface is hand scraped to create a slightly uneven worn effect. In addition, it is stained and then finished with urethane. Style # PFH5225 is identical to sample # 4 except for a different stain color.
Sample # 5, identified as International Vistas style # PIV3325, measures 18 mm thick x 8.9 cm wide and will be imported in random lengths. It is composed of solid acacia wood. The bottom surface has two shallow fluted grooves running lengthwise down the board. The top surface is sanded smooth and stained, in addition to the urethane finish. Style # PIV3320 is identical to sample # 5 except for a different stain color.
The applicable subheading for the five styles of solid wood flooring products, surface worked as described above, will be 4418.90.4605, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Builders’ joinery and carpentry of wood: Other: 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 Paul Garretto at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division