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NY H81069




May 25, 2001

CLA-2-44:RR:NC:SP:230 H81069

CATEGORY: CLASSIFICATION

TARIFF NO.: 4421.90.9840

Mr. John Lucas
En Pointe Enterprises Ltd.
132-445 Yates Road
Kelowna, BC V1V 1Y4
CANADA

RE: The tariff classification of a portable dance floor from Canada.

Dear Mr. Lucas:

In your letter dated April 6, 2001, together with a supplement dated May 10, 2001, you requested a tariff classification ruling. Illustrated product literature accompanied your inquiry.

The item in question, known as a “Portafloor”™, is a portable practice dance floor measuring 3 feet by 4 feet. It is made up of strips of Pergo® flooring which have been glued to a canvas backing so that the entire floor can be rolled up into a compact form. The Pergo® strips are composed of wood fiberboard (having a density of 0.865 grams per cubic centimeter), face-covered with printed decorative paper and wear-resistant coatings. You state that the circumference of the portable floor is not reinforced or processed except for being “sanded and rounded to remove the sharp edges.” The rolled-up “Portafloor”™, together with a foam underlay pad, will be imported and sold in a synthetic-fabric tote bag bearing the product’s name and logo.

For tariff classification purposes, the floor and its underlay pad will be considered a composite good whose essential character is imparted by the wood component. The tote bag qualifies as the kind of specially shaped or fitted, long-term use container contemplated by General Rule of Interpretation 5(a), HTS, and is therefore classified with its contents.

Accordingly, the applicable subheading for the “Portafloor”™, including the underlay pad and tote bag, will be 4421.90.9840, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of wood. The general rate of duty will be 3.3%. 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 connection with the ruling request and incorporated therein, 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 Customs 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 Customs Service.

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
Director,

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