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NY E89187




November 17, 1999

CLA-2-44:RR:NC:2:230 E89187

CATEGORY: CLASSIFICATION

TARIFF NO.: 4418.90.4090; 4418.30.0000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of wood flooring from Indonesia, Guatemala, Bolivia, Brazil, Paraguay, Mexico and Australia

Dear Mr. Hoffacker:

In your letter dated October 18, 1999, on behalf of the importer, Wood Flooring International, you requested a tariff classification ruling.

A list of thirteen flooring products was submitted by the importer to be classified. Product numbers 1 through 5 will be classified in this ruling. Product numbers 6 through 12 will be classified in ruling E89394; product number 13 will be classified in ruling E89392.

Representative samples of the products were submitted. They will be returned to you as you requested with the last of the above three rulings to be issued.

Product number 1 is solid unfinished hardwood linear strip and plank flooring. This flooring consists of a solid piece of hardwood in either 3/8 inch or 3/4 inch thickness, in widths of 2-1/4 inches to 6 inches and in random lengths of 1 to 7 feet. The edges and ends are tongued and grooved and the bottom surface has grooves running down the length.

Product number 2 is solid unfinished softwood linear strip and plank flooring. This flooring consists of a solid piece of softwood in a thickness of 3/4 inch, in widths of 2-1/4 inches to 6 inches and in lengths of 1 to 7 feet. The edges and ends are tongued and grooved and the bottom surface has grooves running down the length.

Product number 3 is solid prefinished wood flooring. This flooring consists of the same products as numbers 1 and 2 above with the exception that the top surface is sanded and prefinished with a stain and a urethane film.

Product number 4 is solid unfinished parquet/mosaic hardwood flooring. This flooring consists of solid short narrow wood strips which are assembled together in a pattern to form a square panel or tile. The sample measures approximately 13-1/8 inches by 13-1/8 inches by 1/4 inch thick. It consists of 44 strips of wood arranged in a pattern and held together with a fabric mesh backing. The importer states that the strips may also be held together with a “paperface” which is removed after installation. In addition, the strips may be tongued and grooved and interlocked together at the factory. No samples of the latter two types were submitted.

Product number 5 is solid prefinished parquet/mosaic hardwood flooring. This flooring is the same as item number 4 with the exception that the surface has been sanded, stained and coated with a urethane film.

The applicable subheading for the solid linear strip and plank flooring listed as numbers 1, 2 and 3 will be 4418.90.4090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for builders’ joinery and carpentry of wood; other, other. The general rate of duty will be 3.2 percent ad valorem.

The applicable subheading for the parquet flooring listed as numbers 4 and 5, as represented by the samples which have fabric mesh backings, will be 4418.30.0000, HTSUSA, which provides for builders’ joinery and carpentry of wood; parquet panels. The general rate of duty will be Free.

Articles classifiable under subheading 4418.90.4090, HTSUSA, which are products of Indonesia, Guatemala, Bolivia, Brazil and Paraguay may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term "GSP".

Your inquiry does not provide enough information to issue a classification ruling on the parquet/mosaic flooring with a “paperface” or with tongued and grooved edges. Your request for a ruling for these products should include a sample of each kind and information on how these are shipped.

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 212-637-7009.

Sincerely,

Robert B. Swierupski

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