N248934 N2 Ruling Active

The tariff classification of strand woven eucalyptus flooring from China

Issued January 9, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4418.90.4605

Headings: 4418

Product description

The flooring panels have been tongued and grooved on all edges and measure approximately 47” (L) x 5 ½” (W) x ½” thick at the time of importation. The panels are constructed of broken eucalyptus branches agglomerated with resin under high heat and pressure. The bottom surface has three shallow grooves running along the length of the boards. The face surface has been finished with UV-cured acrylic urethane with aluminum oxide.

CBP rationale

The applicable subheading for the strand woven eucalyptus 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

N248934 January 9, 2014 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4418.90.4605 Mr. John Jimenez Great World Logistics Corp. 218 Littlefield Avenue South San Francisco, CA 94080 RE: The tariff classification of strand woven eucalyptus flooring from China Dear Mr. Jimenez: In your letter dated December 10, 2013, you requested a tariff classification ruling on behalf of your client, Complete Flooring Supply Corp. The ruling was requested on strand woven eucalyptus flooring panels. A representative sample and detailed product specifications were submitted for our review. The flooring panels have been tongued and grooved on all edges and measure approximately 47” (L) x 5 ½” (W) x ½” thick at the time of importation. The panels are constructed of broken eucalyptus branches agglomerated with resin under high heat and pressure. The bottom surface has three shallow grooves running along the length of the boards. The face surface has been finished with UV-cured acrylic urethane with aluminum oxide. The applicable subheading for the strand woven eucalyptus 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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