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The tariff classification of solid wood flooring panels from Estonia
Issued October 31, 2014 by U.S. Customs and Border Protection.
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Copies to clipboardN2 N257831 (October 31, 2014)
Tariff classification
HTS codes: 4409.29.0555
Headings: 4409
Product description
The samples are identified as “Oak”, “Ash”, “Walnut”, “Cherry” and “Thermo Ash”. The samples will be retained for future reference. The Oak”, “Ash”, “Walnut”, “Cherry” and “Thermo Ash” panels measure approximately 150mm to 300mm (W) x 20mm thick. The panels will be imported in various lengths of 150mm to 2950mm. The edges and ends are tongued and grooved. There are four narrow, continuous grooves running lengthwise along the back surface. The solid panels consist of either oak, walnut, cherry or ash wood. The panels are cut with curving edges and ends.
CBP rationale
The applicable subheading for the solid wood flooring panels will be 4409.29.0555, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Wood continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed: 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.
Full text
N257831 October 31, 2014 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4409.29.0555 Mr. Edgar Viikmaa Bole OU Louna 6b Paldiski 76805, Harjumaa, Estonia, Europe RE: The tariff classification of solid wood flooring panels from Estonia Dear Mr. Viikmaa: In your letter, received October 2, 2014, you requested a tariff classification ruling. The ruling was requested on solid wood flooring panels. Five representative samples of the product were submitted for our review. The samples are identified as “Oak”, “Ash”, “Walnut”, “Cherry” and “Thermo Ash”. The samples will be retained for future reference. The Oak”, “Ash”, “Walnut”, “Cherry” and “Thermo Ash” panels measure approximately 150mm to 300mm (W) x 20mm thick. The panels will be imported in various lengths of 150mm to 2950mm. The edges and ends are tongued and grooved. There are four narrow, continuous grooves running lengthwise along the back surface. The solid panels consist of either oak, walnut, cherry or ash wood. The panels are cut with curving edges and ends. The applicable subheading for the solid wood flooring panels will be 4409.29.0555, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Wood continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, molded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed: 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. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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