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NY N004832




January 26, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4421.90.9740

Mr. Serge Desalvo
D & H International, Inc.
8100 26th Avenue South, Suite 128
Bloomington, MN 55425

RE: The tariff classification of outdoor floor tiles from Italy

Dear Mr. Desalvo:

In your letter dated December 8, 2006, on behalf of the importer, Sustainable Lifestyles LLC, you requested a tariff classification ruling.

A sample of the product to be classified, described as an outdoor parquet tile, was submitted. The product consists of four strips of solid wood assembled on top of a plastic base. The wood is ipe or teak lumber with rounded edges and beveled ends. Each strip measures approximately 2-5/8” wide x 11-1/2” long x 5/8” thick. The strips are placed parallel, with a small space in between, and are screwed onto a raised plastic grill base. The assembled floor tile measures approximately 11-1/2” x 11-1/2” x 1”. The plastic base has hook-like fittings along the edges so that the tiles can be interconnected. A product brochure submitted states that the floor tiles may be used anywhere outdoors, such as around pools, as terraces or patios or as pathways. The tiles are designed to be placed on the ground or on concrete and are easily removable.

The applicable subheading for the outdoor floor tiles described above will be 4421.90.9740, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of wood. The rate of duty will be 3.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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