The tariff classification of parquet wood flooring from Sweden.
Issued February 24, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4418.30.0000
Headings: 4418
Product description
The first item, "Swedetile," is described as a hand-inlaid laminated floor tile available in single tile sizes of 12" x 12", or "four-tile planks" measuring 12" x 48". The sample consists of a 6 mm wood fiberboard core, a very thin cherry hardwood veneer face (strips arranged in a parquet design) and a very thin oak hardwood veneer back. The product will be imported with all four edges machined to a tongue & groove profile for interlocking fit. The second item, "Parkettile," is described as a traditional solid hardwood tile measuring 5/16" x 12" x 12". The sample is made up of four smaller (6" x 6") wood squares or tiles, glued together to form the whole; each of the 6" squares is in turn composed of several 7/8"-wide strips of solid oak held together with two wires pressed into grooves on the backside. All four edges of the "Parkettile" have been machined to a T & G profile.
CBP rationale
The applicable subheading for both the "Swedetiles" and the "Parkettiles" will be 4418.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for parquet panels of wood.
Full text
NY 806462 February 24, 1995 CLA-2-44:S:N:N8:230 806462 CATEGORY: Classification TARIFF NO.: 4418.30.0000 Ms. Sharon Chandler Clearfreight 900 Fourth Ave., Suite 3740 Seattle, WA 98164 RE: The tariff classification of parquet wood flooring from Sweden. Dear Ms. Chandler: In your letter dated January 24, 1995, on behalf of your client, Swede-in-Co., you requested a tariff classification ruling. Two samples were submitted and are being retained for reference. The first item, "Swedetile," is described as a hand-inlaid laminated floor tile available in single tile sizes of 12" x 12", or "four-tile planks" measuring 12" x 48". The sample consists of a 6 mm wood fiberboard core, a very thin cherry hardwood veneer face (strips arranged in a parquet design) and a very thin oak hardwood veneer back. The product will be imported with all four edges machined to a tongue & groove profile for interlocking fit. The second item, "Parkettile," is described as a traditional solid hardwood tile measuring 5/16" x 12" x 12". The sample is made up of four smaller (6" x 6") wood squares or tiles, glued together to form the whole; each of the 6" squares is in turn composed of several 7/8"-wide strips of solid oak held together with two wires pressed into grooves on the backside. All four edges of the "Parkettile" have been machined to a T & G profile. The applicable subheading for both the "Swedetiles" and the "Parkettiles" will be 4418.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for parquet panels of wood. The rate of duty will be 2.6%. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
More rulings on the same tariff codes
Modification of NY 832721 regarding the tariff classification of laminated wood flooring; headings 4412 and 4418
The tariff classification of wood flooring strips and parquet panels from China and from Indonesia
The tariff classification of wood flooring from Indonesia, Guatemala, Bolivia, Brazil, Paraguay, Mexico and AustraliaDear Mr. Hoffacker:
The tariff classification of parquet flooring and staircasespindles and posts from Slovakia.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →