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NY J86988





September 2, 2003

CLA-2-44:RR:NC:2:230 J86988

CATEGORY: CLASSIFICATION

TARIFF NO.: 4409.20.0500

Mr. Stanley Vick
Kuehne & Nagel, Inc.
235 Southfield Parkway
Forest Park, GA 30207

RE: The tariff classification of solid beech flooring, tongued and grooved on the edges and ends, from Germany

Dear Mr. Vick:

In your letter dated July 30, 2003, on behalf of the importer of record, Pollmeier Leimholz Gmbh, you requested a tariff classification ruling.

A representative sample and a folder containing product information were submitted. The sample consists of a board of solid wood measuring 3-15/16” wide and 20 mm thick. The board is tongued and grooved along the edges and ends. In addition, the board has two equally spaced grooves running continuously down the length on the back surface. The wood is identified as red beech (Fagus silvatica).

The boards will be imported in various random lengths ranging from 15” to 84” and in several widths, 2-1/4”, 3-1/4”, 3-15/16”, 4-2/5” and 5-1/8”. According to the product brochure, the boards will be either unfinished or prefinished with a stain and UV-cured varnish containing aluminum oxide. The boards will be used as strip and plank flooring.

The applicable subheading for the beech flooring with tongued and grooved edges and ends (both the unfinished flooring and the flooring finished with a stain and varnish) will be 4409.20.0500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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 percent ad valorem.

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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