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NY L87752




October 17, 2005

CLA-2-44:RR:NC:2:230 L87752

CATEGORY: CLASSIFICATION

TARIFF NO.: 4409.20.0500

Ms. Audrey Szatkowski
Schenker, Inc.
1800 Nicholas Blvd.
Elk Grove Village, IL 60007

RE: The tariff classification of solid oak flooring with tongued and grooved edges and ends from Poland

Dear Ms. Szatkowski:

In your letter dated September 19, 2005, on behalf of the importer, Exclusive Wood Flooring Inc., you requested a tariff classification ruling.

The ruling was requested on hardwood flooring being imported from Poland. Representative samples and information on wood flooring were submitted. The samples consist of strips of solid oak measuring 2-1/4” wide x ¾” thick. The strips are tongued and grooved on the edges and ends, so that they fit precisely when installed. In addition, the strips have two continuous grooves running lengthwise down the bottom surfaces. The top surfaces are smooth, but not otherwise finished.

The importer suggested classification in subheading 4409.20.2560, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). However, although this subheading provides for wood flooring, it is preceded by the term “other.” The “other”, in this instance, means other than wood continuously shaped along any of its ends, whether or not also continuously shaped along any of its edges or faces. Since the subject hardwood flooring is tongued and grooved on the ends as well as the edges, it is not classifiable in subheading 4409.20.2560, HTSUSA.

The applicable subheading for the subject oak flooring, as represented by the samples, will be 4409.20.0500, HTSUSA, which provides for: Wood . . . continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed: 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 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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