CBP Ruling N018053 — The tariff classification of solid beech flooring from Germany

Tariff classification

Headings: 4418, 4409

Product description

The sample is a solid wood board measuring ¾” thick x 3-1/4” wide x 18-1/2” long. The edges and ends of the board are tongued and grooved. The bottom surface has two grooves running continuously down the length. The top surface is stained and finished with six coats of polyurethane. The unfinished flooring is identical in all respects except that it is not stained or coated with any material. The flooring will be imported in other widths (2-1/4”, 3-15/16”, 4-1/2” and 5-1/2”) and in random lengths from 15” to 84”.

CBP rationale

The applicable subheading for the unfinished solid beech 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 applicable subheading for the prefinished solid beech flooring, described above, will be 4418.90.4690, HTSUS, which provides for other builders’ joinery and carpentry of wood.

Full text

N018053 November 1, 2007 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4409.29.0500; 4418.90.4690 Mr. Jeff Messmer Panalpina, Inc. 811 South 192nd St., Suite 100 Seatac, WA 98148 RE: The tariff classification of solid beech flooring from Germany Dear Mr. Messmer: In your letter dated September 14, 2007, on behalf of Pollmeier Inc., you requested a tariff classification ruling. The ruling was requested on unfinished and prefinished solid European beech flooring. A sample of the prefinished flooring was submitted for our review. The sample is a solid wood board measuring ¾” thick x 3-1/4” wide x 18-1/2” long. The edges and ends of the board are tongued and grooved. The bottom surface has two grooves running continuously down the length. The top surface is stained and finished with six coats of polyurethane. The unfinished flooring is identical in all respects except that it is not stained or coated with any material. The flooring will be imported in other widths (2-1/4”, 3-15/16”, 4-1/2” and 5-1/2”) and in random lengths from 15” to 84”. The applicable subheading for the unfinished solid beech 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 rate of duty will be 3.2 percent ad valorem. The applicable subheading for the prefinished solid beech flooring, described above, will be 4418.90.4690, HTSUS, which provides for other builders’ joinery and carpentry of wood. The rate of duty 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/. 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, National Commodity Specialist Division

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