CLA-2-44:OT:RR:NC:2:230

Benjamin M. Bidwell
C.H. Robinson Worldwide, Inc.
1250 W. Artesia Blvd.
Compton, CA 90220-5306

RE: The tariff classification of solid wood flooring finished with “TREFFERT” and aluminum oxide from China

Dear Mr. Bidwell:

In your letter dated July 9, 2009, you requested a tariff classification ruling on behalf of J. Sonic Services, Inc.

The ruling is being requested on solid wood flooring made of Acacia mangium Willd. In the condition as imported, each flooring board measures 90 mm wide x 300-1200 mm long and 18 mm thick. The boards are tongued and grooved (“T&G”) along the edges and ends; in addition, the bottom surface has two shallow grooves running along the length of the boards. The face surface has been finished with “TREFFERT” UV coatings and aluminum oxide. A sample was submitted.

The applicable subheading for the subject flooring (solid acacia, T&G, and surface finished with “TREFFERT” UV coatings and aluminum oxide) 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