CLA-2-44:OT:RR:NC:1:230
Ms. Sharon G. Garcia
Kuehne & Nagel, Inc.
7850 NW 25th St.
Doral, FL 33122
RE: The classification of solid wood flooring from Brazil
Dear Ms. Garcia:
In your letter, dated June 6, 2017, you requested a binding classification ruling on behalf of your client, BRW Flooring, Inc. The ruling was requested on solid wood flooring. Product information was submitted for our review. Please note that, while you submitted product information for multilayer and mosaic wood flooring, this ruling will only address the solid wood flooring, in accordance with your request.
The product in question is solid wood flooring panels. The panels consist of various non-coniferous woods and range from 3” to 7 3/4” in width, and 5/16” to 3/4" in thickness. The flooring panels are imported in random lengths ranging from 11” to 88” in length. The panels are tongued and grooved on all edges and ends, and are covered with 9 coats of urethane and aluminum oxide.
In your request, you suggest that the flooring panels are classifiable under subheading 4418.91.9005, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. This heading provides for wood flooring made specifically of bamboo; the instant panels are made from non-coniferous woods other than bamboo.
We do agree, however, that the panels are classifiable in heading 4418, HTSUS. Solid wood flooring that is continuously shaped on its edges and ends is classifiable in heading 4409, HTSUS. However, the Explanatory Notes to heading 4409 specifically exclude “Wood which has been surface worked beyond planing or sanding, other than painting, staining or varnishing.” Urethane and aluminium oxide coatings constitute surface working beyond the limits of painting, staining, or varnishing. Therefore, classification of this solid wood flooring is precluded from classification in heading 4409.
The applicable subheading for the solid wood flooring panels will be 4418.99.9005, HTSUS, which provides for Builders' joinery and carpentry of wood, including cellular wood panels and assembled flooring panels; shingles and shakes: Other: 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 the World Wide Web at https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division