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NY 893902




February 2, 1994

CLA-2-44:S:N:N8:230 893902

CATEGORY: CLASSIFICATION

TARIFF NO.: 4418.90.4090

Mr. James F. McDonald
Thompson Mahogany Company
7400 Edmund Street
Philadelphia, PA 19136-4197

RE: Tariff classification of solid wood flooring worked on the edges and ends from Australia

Dear Mr. McDonald:

In your letter dated December 23, 1993, which was received in our office on January 13, 1994, you requested a tariff classification ruling.

The ruling was requested on Australian hard cypress (Callitris glauca) flooring. A sample section was submitted. It consists of a solid piece of wood with tongued and grooved edges and with two grooves running along the length of the bottom surface. In addition, the full imported flooring boards will be tongued and grooved on the ends as well. The boards will be imported in random lengths from 10 inches to 84 inches and in various widths ranging from 2-1/4 inches to 5-1/4 inches and with a thickness of 3/4 inch.

The applicable subheading for the solid Australian cypress flooring worked on the edges and ends will be 4418.90.4090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other builders' joinery and carpentry of wood. The rate of duty will be 5.1 percent ad valorem.

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

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