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N199498 N1 Ruling Active

The tariff classification of solid hardwood maple flooring from China

Issued January 24, 2012 by U.S. Customs and Border Protection.

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N1 N199498 (January 24, 2012)

Tariff classification

HTS codes: 4418.90.4605

Headings: 4418

Product description

The ruling was requested on solid hardwood maple flooring. The wood flooring panels measure approximately 3/4” thick x 3 ½” wide x random lengths. The edges of the panel have a four sided micro-bevel and the edges and ends are tongued and grooved. The face surface has been finished with a 9-coat UV cured prefinish with aluminum oxide.

CBP rationale

The applicable subheading for the solid hardwood flooring will be 4418.90.4605, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Other (than certain enumerated items: Other: Wood flooring.

Full text

N199498 January 24, 2012 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4418.90.4605 Ms. Stephanie Wyatt Catalyst Customs Brokers 2252 B Landmeier Road Elk Grove Village, IL 60007 RE: The tariff classification of solid hardwood maple flooring from China Dear Ms. Wyatt: In your letter dated January 6, 2012, you requested a tariff classification ruling on behalf of your client, Three Mountain Group Inc. The ruling was requested on solid hardwood maple flooring. The wood flooring panels measure approximately 3/4” thick x 3 ½” wide x random lengths. The edges of the panel have a four sided micro-bevel and the edges and ends are tongued and grooved. The face surface has been finished with a 9-coat UV cured prefinish with aluminum oxide. You state that the panels are available in four finishes, Natural, Cherry, Sable and Cinnamon. The applicable subheading for the solid hardwood flooring will be 4418.90.4605, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Other (than certain enumerated items: 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 Laurel Duvall at (646) 733-3035. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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