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NY L86986




September 1, 2005

CLA-2-44:RR:NC:2:230 L86986

CATEGORY: CLASSIFICATION

TARIFF NO.: 4418.90.4590

Mr. Charles Williams
Anderson Hardwood Floors
384 Torrington Road
Clinton, SC 29325-4635

RE: The tariff classification of solid hardwood flooring from China

Dear Mr. Williams:

In your letter dated July 14, 2005 you requested a tariff classification ruling.

The ruling was requested on two styles of hardwood flooring, identified as Cumberland Oak and Cumberland Birch. Representative samples were submitted.

The Cumberland Oak is a solid wood board of oak species, measuring approximately 3-1/4” wide x 11/16” thick x 27” long. The board has tongued and grooved edges and ends. The bottom surface has two continuous shallow grooves running down the length. The top surface is stained and coated with various materials resulting in a hard finish. The coatings are identified as a UV-PU Insulation Coat, a UV-Filler Transparent Pumpable, a UV-Duro Sealer (Standard), a UV-Sealer Sandable and an HPC Anti Scratch Topcoat.

The Cumberland Birch (also referred to as “Cumberland Manchurian Maple”) is a solid wood board of birch species, measuring approximately 5” wide x 11/16” thick x 15-1/2” long. The edges and ends of the board are tongued and grooved. The bottom surface has two grooves running continuously down the length. The top surface is finished with the same materials as listed above for the Cumberland Oak.

The applicable subheading for the Cumberland Oak and Cumberland Birch solid wood flooring described above 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 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 U.S. Customs and Border Protection (CBP) 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 CBP.

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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