CLA-2-44:OT:RR:NC:2:230
Ms. Samantha Sibley
OHL Trade Services
5101 South Broad Street
Philadelphia, PA 19112
RE: The tariff classification of finished solid wood flooring panels from China
Dear Ms. Sibley:
In your letter, dated December 16, 2015, you requested a tariff classification ruling on behalf of your client, Brandywine International Hardwood, LLC. We apologize for the delay in processing your request.
The ruling was requested on five solid birch wood flooring panels, identified as SEDBIR5-AUB, SEDBIR5-TER, SHSBIR5-SAN, SHSBIR5-COP, and SHSBIR5-CER. Representative samples were submitted for our review and will be returned to you. Each of the panels measures approximately 4 3/4 inches wide by 18mm thick, and is imported in lengths ranging from 12 inches to 48 inches. The flooring panels are tongued and grooved on their edges and ends. You state that they are finished with a UV-cured urethane finish.
As you note, the Explanatory Notes to Heading 4409, Harmonized Tariff Schedule of the United States (HTSUS), exclude “wood that has been surface worked beyond planing or sanding, other than painting, staining, or varnishing…” Because the urethane coating applied to the surface of the flooring panels is not paint, stain, or varnish, we find that it constitutes a surface working beyond planing or sanding. Therefore, we agree that the flooring panels are classifiable under heading 4418, HTSUS. Please also see New York Rulings N007234, N199498, and N069658.
The applicable subheading for the solid wood flooring panels will be 4418.90.4605, HTSUS, which provides for Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: 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 Laurel Duvall at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division