CLA-2-44:OT:RR:NC:N5:130
Ms. Giannina Vick
Bozovich Timber Products Inc.
9600 Escarpment Blvd.
Austin, Texas 78749
RE: The tariff classification of solid wood flooring from Peru
Dear Ms. Vick:
In your letter, dated August 13, 2025, you requested a binding classification ruling on solid wood flooring
panels. Product information and photos were submitted for our review.
The product under consideration is solid wood flooring. The panels are constructed of solid wood of multiple
species, including Cumaru, Jatoba, Garapa, Santos Mahogany, and Brazilian Oak (all tropical woods). The
panels measure approximately 3/4” thick by 3.5” or 5” wide, and in lengths ranging from one foot to seven
feet. The panels are continuously shaped with tongue and groove along their edges and ends, and they are
coated with aluminum oxide.
The Explanatory Notes to heading 4409 specifically exclude products that are surface treated beyond paint,
stain, or varnish. Customs and Border Protection has long held that aluminum oxide is a surface treatment
beyond paint, stain, or varnish. Therefore, classification in heading 4409 is precluded.
The applicable subheading for the solid wood floor panels finished with aluminum oxide will be
4418.99.9105, Harmonized Tariff Schedule of the United States (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.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of Peru will be
subject to an additional ad valorem rate of duty of 10 percent. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e., 9903.01.25, in addition to subheading
4418.99.9105, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Laurel Duvall at [email protected].
Sincerely,
(for)
Denise Faingar
Acting Director
National Commodity Specialist Division