This ruling has been modified and is no longer current.

Superseded by {964568}.

806603 80 Ruling MODIFIED

The tariff classification of wood flooring from Sweden.

Issued February 24, 1995 by U.S. Customs and Border Protection.

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80 806603 (February 24, 1995)

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

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