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NY I82516





June 7, 2002

CLA-2-44:RR:NC:SP:230 I82516

CATEGORY: CLASSIFICATION

TARIFF NO.: 4418.90.4590; 4409.20.0500; 4409.20.2560; 4409.20.4000; 4421.90.9740; 4407.99.0096

Mr. Mark R. Gilbert
Outback Products, Ltd.
12503 Perthshire
Houston, Texas 77024

RE: The tariff classification of hardwood flooring, moldings, and boards from Australia.

Dear Mr. Gilbert:

In your letters dated April 10 and May 17, 2002, you requested a tariff classification ruling. The ruling was requested on various flooring planks, moldings and boards made of solid hardwood, either Jarrah (Eucalyptus marginata) or Karri (Eucalyptus diversicolor). You submitted pertinent diagrams and literature, and you also provided additional information by telephone.

The products identified as “tongue & grooved” and “secret nailed” are solid wood flooring planks having tongued and grooved edges and two continuous grooves running lengthwise along the bottom surface. They will be imported either with tongued and grooved ends or with plain, square-cut ends, and will be either lacquered or unlacquered.

The applicable subheading for the “tongue & grooved” and “secret nailed” flooring planks, when imported with a lacquered finish (regardless of the condition of the ends) will be 4418.90.4590, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) builders’ joinery and carpentry of wood. The rate of duty will be 3.2%.

The applicable subheading for the “tongue & grooved” and “secret nailed” flooring planks, when imported unlacquered but with tongued and grooved ends, will be 4409.20.0500, HTS, which provides for nonconiferous wood continuously shaped along any of its ends, whether or not also continuously shaped along any of its edges or faces, all the foregoing whether or not planed, sanded or “end-jointed.” The rate of duty will be 3.2%. {Note: Due to a typographical error, the published tariff uses the term “edge-jointed” in heading 4409 and certain subheadings to 4409, HTSUS. Presidential Proclamation 7515 of December 15, 2001 (Federal Register Vol. 66, No. 247, December 26, 2001) Annex I, item 177 and 178(a) provides the correct language, i.e., “end-jointed”. The International Trade Commission is in the process of correcting this typographical error.}

The applicable subheading for the “tongue & grooved” and “secret nailed” flooring planks, when imported unlacquered and with square-cut ends, will be 4409.20.2560, HTS, which provides for wood continuously shaped along any of its edges, ends or faces, whether or not planed, sanded or “end-jointed”: Nonconiferous: Other: Wood flooringOther. The rate of duty will be free.

The products identified as “reeded decking” are solid wood flooring planks whose faces have been continuously grooved lengthwise to produce a slightly fluted or rippled appearance across the entire width. The edges and ends are unworked. The product will be imported either lacquered or unlacquered.

The applicable subheading for the “reeded decking,” when imported in lacquered condition, will be 4418.90.4590, HTS, as described above. The rate of duty will be 3.2%.

The applicable subheading for the “reeded decking,” when imported in unlacquered condition, will be 4409.20.2560, HTS, as described above. The rate of duty will be free.

The products identified as follows are solid wood moldings worked to a contoured pattern and having the same profile in cross section throughout their length: “bullnosed skirting,” “colonial pattern skirting,” “bullnosed architrave,” “colonial pattern architrave,” “quarter round,” “scotia,” “fingergrip rail,” and “wind mould.” The moldings are of a kind used in the construction of buildings. They have square-cut ends and will be imported either lacquered or unlacquered.

The applicable subheading for all of the moldings named above, when imported in lacquered condition, will be 4418.90.4590, HTS, as previously described. The rate of duty will be 3.2%.

The applicable subheading for all of the moldings named above, when imported in unlacquered condition, will be 4409.20.4000, HTS, which provides for wood continuously shapednonconiferousstandard wood moldings. The rate of duty will be free.

The product identified as a “door stop” is a solid wood board having a uniform rectangular cross section throughout its length and square-cut ends. It is 12 mm in thickness and either 30 or 40 mm in width. It will be imported, lacquered or unlacquered, in lengths ranging from 0.9 to 6 meters.

The “door stop,” when imported in lacquered condition, will be 4421.90.9740, HTS, which provides for other (non-enumerated) articles of wood. The rate of duty will be 3.3%. The “door stop,” when imported in unlacquered condition, will be 4407.99.0096, HTS, which provides for wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm: other nonconiferous. The rate of duty will be free.

Your inquiry does not provide enough information for us to rule on the classification of the “pencil rounded” flooring. If you wish to pursue a ruling on this style, please submit a sample (short section of plank, e.g., 1 foot), an explanation of why all 4 edges are rounded, and a discussion as to the specific applications for this merchandise.

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 the ruling letter, 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 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

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