CLA-2-44:S:N:N3:230 813011
4407.10.0030; 4407.21.0025; 4407.21.0030; 4407.23.0025;
4407.23.0030
Mr. Robert C. Smith
CS Associates of Houston, Texas
P.O. Box 2512
Sugarland, Texas 77487-2512
RE: The tariff classification of wood flooring and lumber from
Vietnam.
Dear Mr. Smith:
In your letter dated July 23, 1995, you requested a tariff
classification ruling. Samples were submitted and are being
returned as requested.
The first group of samples consists of three pieces of
hardwood flooring. Each is a solid wood plank about 9 cm wide and
1 1/2 cm thick, grooved on the bottom surface, and tongued-and-
grooved on both the edges and the ends. The samples differ only
with respect to type of wood, identified, respectively, as Haldu
(Adina cordiforlia Hook), Cinnamon (Cinamomum obtusifolium Nees)
and Pyinkado (Xylia xylocarpa Roxb Taub). It is assumed that the
planks are of a kind principally used for flooring in buildings.
The applicable subheading for all of the above-described
flooring will be 4418.90.4090, Harmonized Tariff Schedule of the
United States (HTS), which provides for other (non-enumerated)
builders' joinery and carpentry of wood. The rate of duty will be
33 1/3 percent ad valorem.
The second group of samples consists of ten solid, plain wood
boards having a rectangular cross section. Each is about 16 mm
thick and 4 cm wide, but represents a different species of wood.
One of your associates advised over the telephone that the woods
will be imported for a variety of purposes, and will be in the
forms represented by the samples, in comparable or larger sizes.
Labels on the respective samples identify the species as follows:
1. Xylia xylocarpa (Roxb) Taub (Pyinkado)
2. Lagerstroemia tomentosa Presl.
3. Parashorea stellata Kurz. (Bagtihan)
* 4. Alsehodaphne hainanensis Meer (Lauran)
5. Talauma gioi A. Chev. (Magnolia)
6. Pinus khasya Royle (Three Leaf Pine)
7. Dipterocarpus Ps. (Keruing)
8. Cinamomum obtusifolium Nees (Cinnamon)
9. Swietenia macrophylla King (Mahogany)
10. Adina cordiforlia Hook (Haldu)
(* We have been unable to locate this
species in our reference sources, but
assume that it is a hardwood.)
The applicable subheadings for the solid rectangular plain
boards of species 1 through 5, plus species 8 and 10, will be
4407.99.0091 and 4407.99.0096, HTS, which provide for wood sawn or
chipped lengthwise, sliced or peeled, whether or not planed, sanded
or finger-jointed, of a thickness exceeding 6 mm: other
nonconiferous. (Statistical suffix 91 provides for "rough," while
suffix 96 provides for "other." "Rough," in this context, includes
wood that has been edged, resawn, crosscut or trimmed to smaller
sizes but it does not include wood that has been dressed or
surfaced by planing on one or more edges or faces or has been edge-
glued or end-glued.) In either case, the rate of duty will be
$1.27 per cubic meter.
The applicable subheadings for the solid rectangular plain
boards of species 6 will be 4407.10.0029 and 4407.10.0030, HTS,
which provide for wood sawn or chipped lengthwise...:
coniferous...other pine. (Statistical suffix 29 = "rough," while
30 = "other.") In either case, the rate of duty will be $1.70 per
cubic meter.
The applicable subheadings for the solid rectangular plain
boards of species 7 will be 4407.21.0025 and 4407.21.0030, HTS,
which provide for wood sawn or chipped lengthwise...: of the
following tropical woods: ...Keruing (Dipterocarpus spp.).
(Statistical suffix 25 = "rough," while 30 = "other.") In either
case, the rate of duty will be $1.27 per cubic meter.
The applicable subheadings for the solid rectangular plain
boards of species 9 will be 4407.23.0025 and 4407.23.0030, HTS,
which provide for wood sawn or chipped lengthwise...: of the
following tropical woods: ...Mahogany (Swietenia spp.).
(Statistical suffix 25 = "rough," while 30 = "other.") In either
case, the rate of duty will be $1.27 per cubic meter.
Importation of these products may be subject to regulations
administered by the U.S. Department of Agriculture (U.S.D.A.)
and/or the U.S. Fish and Wildlife Service. Inquiries concerning
applicable regulations may be addressed to those agencies at the
following locations:
U.S. Department of Agriculture
A.P.H.I.S., PPQ
4700 River Road
Unit 136
Riverdale, MD 20737
Office of Management Authority
U.S. Fish and Wildlife Service
4401 N. Fairfax Drive, Rm. 432
Arlington, VA 22203
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.
If you have any further questions regarding this matter,
please contact National Import Specialist Paul Garretto, at (212)
466-5779.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport