The tariff classification of solid wood strip and plank flooring from China
Issued October 23, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4418.90.4605
Headings: 4418
Product description
All four products are tongued and grooved on the edges and ends. The bottom surfaces have broad, shallow grooves running lengthwise down the boards. The top surfaces are sanded smooth, stained and coated with UV cured urethane. The flooring is assumed to be manufactured in China. Sample #1, identified as Federal Strip SKU # PFS2427, is a solid wood strip measuring 18 mm thick x 5.7 cm wide x random lengths. It is composed of solid Chinese white oak. The identical oak flooring is available in different stain colors as SKU # PFS2421, # PFS2423, # PFS2425, # PFS2428 and # PFS2429. Sample # 2, identified as Federal Plank SKU # PFP3428, is a solid wood plank measuring 18 mm thick x 8.2 cm wide x random lengths. It is composed of solid Chinese white oak. The identical oak flooring is available in different stain colors as SKU # PFP3421, # PFP3423, # PFP3425, # PFP3427 and # PFP3429. Sample # 3, identified as Federal Wide Width Plank SKU # PFP5428, is a solid wood plank measuring 18 mm thick x 12 cm wide x random lengths. It is composed of solid Chinese white oak. The identical oak flooring is available in different stain colors as SKU # PFP5421, # PFP5423, # PFP5425, # PFP5427 and # PFP5429. Sample # 4, identified as Tuscany Plank SKU # PTS3921, is a solid wood plank measuring 18 mm thick x 8.2 cm wide x random lengths. It is composed of solid Chinese maple. The identical oak flooring is available in different stain colors as SKU # PTS3920 and # PTS3925.
Full text
N039148 October 23, 2008 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4418.90.4605 Ms. Brenda M. Cashion Pinnacle Interior Elements, Ltd. Pinnacle Concepts, Inc. 1434 Patton Place, Suite 136 Carrollton, TX 75007 RE: The tariff classification of solid wood strip and plank flooring from China Dear Ms. Cashion: In your letter dated September 16, 2008 you requested a tariff classification ruling. Representative samples of four solid wood flooring products were submitted to be classified. All four products are tongued and grooved on the edges and ends. The bottom surfaces have broad, shallow grooves running lengthwise down the boards. The top surfaces are sanded smooth, stained and coated with UV cured urethane. The flooring is assumed to be manufactured in China. Sample #1, identified as Federal Strip SKU # PFS2427, is a solid wood strip measuring 18 mm thick x 5.7 cm wide x random lengths. It is composed of solid Chinese white oak. The identical oak flooring is available in different stain colors as SKU # PFS2421, # PFS2423, # PFS2425, # PFS2428 and # PFS2429. Sample # 2, identified as Federal Plank SKU # PFP3428, is a solid wood plank measuring 18 mm thick x 8.2 cm wide x random lengths. It is composed of solid Chinese white oak. The identical oak flooring is available in different stain colors as SKU # PFP3421, # PFP3423, # PFP3425, # PFP3427 and # PFP3429. Sample # 3, identified as Federal Wide Width Plank SKU # PFP5428, is a solid wood plank measuring 18 mm thick x 12 cm wide x random lengths. It is composed of solid Chinese white oak. The identical oak flooring is available in different stain colors as SKU # PFP5421, # PFP5423, # PFP5425, # PFP5427 and # PFP5429. Sample # 4, identified as Tuscany Plank SKU # PTS3921, is a solid wood plank measuring 18 mm thick x 8.2 cm wide x random lengths. It is composed of solid Chinese maple. The identical oak flooring is available in different stain colors as SKU # PTS3920 and # PTS3925. The applicable subheading for the four styles of solid wood flooring products, described above, will be 4418.90.4605, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Builders’ joinery and carpentry of wood: Other: Other: Wood flooring. 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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