CLA-2-44:S:N:N8:230 892781
Ms. Darlene Lovett
Barbara O. Frennea, CHB
P.O. Box 673
Mobile, AL 36601-0673
RE: The tariff classification of laminated hardwood truck and trailer flooring from Malaysia
Dear Ms. Lovett:
In your letter dated November 12, 1993, which was received in our office on December 3, 1993, you requested a tariff classification ruling. The request was made on behalf of your client, the Supreme Corporation.
A sample section of the flooring to be classified was previously submitted. It conists of 1-1/8 inch thick pieces of hardwood lumber edge-glued together to form a board approximately 10-1/2 inches wide. One edge of the sample has been shiplapped. The boards will be imported in lengths of 13 feet and 9-3/4 inches, 15 feet, 23 feet and 9-3/4 inches, and 35 feet and 8 inches. The boards will be used to make floors for truck and trailer bodies.
The applicable subheading for the laminated hardwood truck and trailer flooring will be 4421.90.9540, Harmonized Tariff Schedule of the United States (HTSUSA), which provides for other articles of wood. The duty rate will be 5.1 percent ad valorem.
Articles classifiable under subheading 4421.90.9540, HTSUSA, which are products of Malaysia are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport