The tariff classification of wood flooring from Sweden.
Issued February 24, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4418.90.4090, 4418.30.0000
Headings: 4418
Product description
"Swedeplank" is a wood flooring plank measuring 9/16" in thickness, 7 1/2" in width and 47", 74" or 86" in length. The sample is composed of a spruce core, a fir back and a face made up of lineal strips of oak veneer. The product will be imported with a tongue and groove profile on both the edges and the ends.
CBP rationale
The applicable subheading for the "Swedeplanks" will be 4418.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for parquet panels of wood. the applicable subheading for the oak or birch "Swedestrips" will be 4418.90.4090, HTS, which provides for other (non-enumerated) builders' joinery and carpentry of wood.
Full text
NY 806603 February 24, 1995 CLA-2-44:S:N:N8:230 806603 CATEGORY: Classification TARIFF NO.: 4418.30.0000; 4418.90.4090 Ms. Sharon Chandler Clearfreight 900 Fourth Ave., Suite 3740 Seattle, WA 98164 RE: The tariff classification of 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. Five samples were submitted and are being retained for reference. "Swedeplank" is a wood flooring plank measuring 9/16" in thickness, 7 1/2" in width and 47", 74" or 86" in length. The sample is composed of a spruce core, a fir back and a face made up of lineal strips of oak veneer. The product will be imported with a tongue and groove profile on both the edges and the ends. The applicable subheading for the "Swedeplanks" 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%. "Swedestrip" is solid lineal strip flooring in 5/8" or 3/4" thicknesses and 2 1/4" or 3" widths. It is available in oak or birch and is supplied in random lengths. The samples (one oak strip and one birch) are tongued/ grooved along both the edges and the ends, and it is assumed the flooring will be imported in that condition. Although your letter mentions HTS subheading 4409.20.25 as a possible classification for these items, that subheading, which provides for certain continuously shaped wood flooring, excludes wood whose ends have been worked in such manner. Accordingly, the applicable subheading for the oak or birch "Swedestrips" will be 4418.90.4090, HTS, which provides for other (non-enumerated) builders' joinery and carpentry of wood. The rate of duty will be 4.7%. Your inquiry does not provide enough information for us to give a classification ruling on the remaining two items, "Plaketten Micalam" and "Plaketten Max-in-Wood." For each of those products, please indicate the density of the fiberboard (in g/cm3), specify all materials used (including any bonding agents, impregnants, resins, papers, reinforcing materials, etc.), and give details on all steps in the manufacturing process. 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
Protest number 5201-01-100970; Wood flooring; Wood products worked or shaped on edges, faces and ends; Application of amendments to Explanatory Notes; Headings 4409 and 4418, HTSUS
Protest number 1704-01-100117; Wood flooring; Wood products worked or shaped on edges, faces and ends; Application of amendments to Explanatory Notes; Headings 4409 and 4418, HTSUS; Laminated flooring; Headings 4412 and 4418
Application for Further Review of Protest Number 3307-99-100031; Wood Flooring; Heading 4412; Heading 4418
Protest number 1101-96-100564; Wood flooring; Wood products worked or shaped on edges, faces and ends; Application of amendments to Explanatory Notes; Headings 4409 and 4418, HTSUS
The tariff classification of solid wood flooring planks from Germany.
Application for Further Review of Protest No.: 1101-00-100164.
The tariff classification of laminated bamboo flooring and solid cherry wood flooring from China.
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 siding with a plastic track (“snap on” bevel siding) from Canada
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