The tariff classification of solid wood flooring sealed with polyurethane from China

N067513 July 30, 2009 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4418.90.4605 Ms. Tiffany Sims Tiffany Sims CHB, Inc. 3249 Jodeco Road McDonough, GA 30253 RE: The tariff classification of solid wood flooring sealed with polyurethane from China Dear Ms. Sims: In your letter dated July 1, 2009, you requested a tariff classification ruling on behalf of Camden Flooring Company. The ruling is being requested on two types of wood flooring manufactured in China and described as follows: Solid red oak – stained color “Natural” and sealed with polyurethane. A sample was submitted, which measures approximately 82 mm wide, 17 mm thick, and (we assume) in random lengths. Each panel is tongued and grooved (“T&G”) along the length. (Although the sample does not show the condition of each end, we assume that the ends are also T&G.) The bottom surface has two broad, shallow grooves running along the length of the panel. Solid acacia Asian walnut – stained color “Natural” and sealed with polyurethane. A sample was submitted, which measures approximately 91 mm wide, 17 mm thick, and (we assume) in random lengths. Each panel is tongued and grooved (“T&G”) along the length. (Although the sample does not show the condition of each end, we assume that the ends are also T&G.) The bottom surface has two broad, shallow grooves running along the length of the panel. The applicable subheading for subject flooring, the solid red oak and the solid acacia Asian walnut, both stained color “Natural” and sealed with polyurethane, 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