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NY N006429




March 6, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4418.90.4690

Mr. Samuel Albelo
Perla’s Products Imports
121 Street, CF-4 Valle Arriba Heights
Carolina, PR 00983

RE: The tariff classification of prefinished solid wood flooring from Brazil

Dear Mr. Albelo:

In your letter dated January 31, 2007 you requested a tariff classification ruling.

The ruling was requested on solid hardwood flooring of two different species. One species is jatoba or Brazilian cherry (Hymenaea courbaril) and the other species is cumaru (Dipteryx odorata). One sample of each was submitted.

Both samples consist of solid wood boards measuring 3” wide x ¾” thick x 12” long. Both have tongued and grooved edges and grooves running lengthwise down the bottom surface. One sample is grooved along one end and the other sample is tongued along one end. A specifications information sheet lists other dimensions that the flooring will be imported in. In all cases, the top surface is finished with nine coats of acrylic urethane featuring a sealer and a topcoat containing aluminum oxide.

Classification was suggested in subheading 4409.20.2560, Harmonized Tariff Schedule of the United States (HTSUS), (corresponding to 4409.29.2560 in the present tariff) which provides for wood flooring. However, this subheading is governed by the terms of its superior heading 4409. Heading 4409 provides for wood continuously shaped along any of its edges, ends or faces, whether or not planed, sanded or end-jointed. The heading does not include wood which has been surface finished with acrylic urethane, as described for the subject flooring.

The applicable subheading for the prefinished jatoba and cumaru flooring, described above, will be 4418.90.4690, HTSUS, which provides for other builders’ joinery and carpentry of wood. The duty rate will be 3.2 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/.

Articles classifiable under subheading 4418.90.4690, HTSUS, which are products of Brazil may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

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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