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NY N016109




September 21, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4409.29.0500; 4418.90.4690

Mr. Paulo Lara
Cikel America LLC
7 Corporate Center Ct., Suite B
Greensboro, NC 27408

RE: The tariff classification of solid wood flooring from Brazil

Dear Mr. Lara:

In your letter dated August 16, 2007 you requested a tariff classification ruling.

The ruling was requested on ¾” thick solid hardwood flooring. A representative sample of a flooring board consisting of solid Timborana wood, measuring ¾” thick x 3 ¼” wide, was submitted. The flooring will be imported in widths of 2 ¼”, 3”, 3 ¼”, 4” or 5” and in lengths of 1’ to 7’. The species of wood may consist of any of the following: Acapu, Angelim, Cumaru, Guajara, Ipe, Jatoba, Massaranduba, Muiracatiara, Sucupira and Timborana. Both edges and ends of the flooring to be imported will be tongued and grooved. The bottom of the flooring has two grooves running lengthwise down the surface. The top surface of the flooring may be either unfinished or finished with eight layers of UV aluminum oxide and acrylic urethane.

The applicable subheading for the unfinished solid hardwood flooring, described above, will be 4409.29.0500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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 duty rate will be 3.2 percent ad valorem.

The applicable subheading for the solid hardwood flooring finished with UV aluminum oxide and acrylic urethane, 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 4409.29.0500, 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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