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NY K86041




June 9, 2004

CLA-2-44:RR:NC:2:230 K86041

CATEGORY: CLASSIFICATION

TARIFF NO.: 4408.90.0180; 4409.20.0500; 4418.90.4590

Mr. Stephen L. Besler
W. J. Byrnes & Company
4455 S. Park Ave., Suite 113
Tucson, AZ 85714-1669

RE: The tariff classification of wood flooring and veneer from Thailand

Dear Mr. Besler:

In your letter dated May 5, 2004, on behalf of the importer, Harrah Holding Ltd., you requested a tariff classification ruling.

The ruling was requested on five wood flooring and veneer products. Representative samples were submitted. The products are listed as:

A. Rosewood UNI Flooring
B. Rosewood Random Flooring
C. Teak Flooring
D. Wormy Chestnut Flooring
E. Wormy Chestnut Veneer

Sample A (Rosewood UNI Flooring) is a flooring strip consisting of a finger-jointed solid wood board approximately 3-1/2” wide and 5/16” thick. It is tongued and grooved along the edges. The top surface is coated with a glossy clear material.

Sample B (Rosewood Random Flooring) is a flooring strip consisting of a solid wood board approximately 3-1/2” wide and 5/16” thick. It is tongued and grooved on the edges and coated on one surface with a clear material.

Sample C (Teak Flooring) is a flooring plank consisting of four edge-glued finger-jointed lumber strips. The plank measures approximately 6” wide and 5/16” thick. It is tongued and grooved along the edges and has two grooves running lengthwise on the bottom surface. The top surface is smooth and coated with a clear material.

Sample D (Wormy Chestnut Flooring) is a flooring strip consisting of a solid wood board measuring approximately 3-1/4” wide and ¾” thick. It has tongued and grooved edges and ends. The bottom surface has two grooves running down the length. The top surface is unfinished.

Sample E (Wormy Chestnut Veneer) is a section of a sheet of sliced or peeled veneer less than 1 mm thick.

The applicable subheading for Sample C (Teak Flooring) consisting of edge-glued planks with tongued and grooved edges will be 4418.90.4590, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for builders’ joinery and carpentry of wood, other. The rate of duty will be 3.2 percent ad valorem.

The applicable subheading for Sample D (Wormy Chestnut Flooring) consisting of unfinished solid wood strips with tongued and grooved edges and ends will be 4409.20.0500, 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 applicable subheading for Sample E (Wormy Chestnut Veneer) will be 4408.90.0180, HTSUSA, which provides for sheets for veneering and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed of a thickness not exceeding 6 mm, other, not reinforced or backed. The rate of duty will be free.

Articles classifiable under subheadings 4418.90.4590 and 4409.20.0500, HTSUSA, which are products of Thailand 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 our Web site at www.cbp.gov and search for the term "GSP".

Your inquiry does not provide enough information for us to give a classification ruling on Sample A (Rosewood UNI Flooring) or Sample B (Rosewood Random Flooring). Your request for a ruling for these products should include information describing the ends of the boards and the surface material. Will the ends of the boards in the condition as imported be tongued and grooved? What is the composition of the surface coating material? When this information is available, you may choose to resubmit your request for a ruling for these products. Please include a copy of this letter when resubmitting your request.

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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