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NY R00090




February 24, 2004
CLA-2-44:RR:NC:2:230 R00090

CATEGORY: CLASSIFICATION

TARIFF NO.: 4409.20.0500

Mr. Jeffrey D. Cross
Cross International Inc.
6860 Deer Bluff Rd.
Dayton, OH 45424

RE: The tariff classification of solid wood flooring strips from the Ukraine

Dear Mr. Cross:

In your letter dated January 26, 2004 you requested a tariff classification ruling.

The ruling was requested on solid wood flooring strips in three species of nonconiferous wood. The species are ash, beech and oak. The ash strips to be imported measure 19-3/4” x 2-3/4” x 5/8”, the beech strips measure 16-1/2” x 2-3/8” x 5/8”, and the oak strips measure 15-3/4” x 2-3/4” x ¾”. Each strip is tongued and grooved on the edges and ends. The top surface is smooth and unfinished. The bottom has two shallow grooves running lengthwise down the surface.

You referred to several rulings issued by Customs that classified similar products under either heading 4409 or heading 4418 of the Harmonized Tariff Schedule. The rulings cited by you were either issued prior to January 2002 or concerned protests of transactions made prior to January 2002. In January 2002, the terms of heading 4409 were amended to include solid wood products continuously shaped on the ends as well as the edges. Thus, similar products that were previously classified under heading 4418 were classifiable under heading 4409 starting in January 2002.

The applicable subheading for the unfinished solid ash, beech or oak flooring strips with tongued and grooved edges and ends 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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