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NY R02598




October 14, 2005

CLA-2-44:RR:NC:2:230 R02598

CATEGORY: CLASSIFICATION

TARIFF NO.: 4409.10.0500

Mr. Kerry Baran
Canada Japan Woodworks Ltd.
5322 Red Cloud Way
Westbank, B.C. V4T2G9
Canada

RE: The tariff classification of solid wood flooring from Canada

Dear Mr. Kerry:

In your letter dated September 20, 2005 you requested a tariff classification ruling.

The ruling was requested on solid wood flooring. Photographs of the flooring were submitted. The flooring consists of solid fir or pine boards in random lengths and widths. The edges and ends of the boards are tongued and grooved, and the bottoms of the boards are continuously shaped with stress relief grooves. The top surface of the boards may be unfinished or finished with additional processing, depending on customer preference.

The applicable subheading for the unfinished solid pine or fir flooring with tongued and grooved edges and ends will be 4409.10.0500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for coniferous 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 general rate of duty will be 3.2 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the solid wood flooring with finished surfaces. Your request for a ruling for these products should include a complete description of the finishing processes and the finishing materials. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you and a copy of this letter.

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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