CLA-2-44:RR:NC:2:230 G89486
Mr. Stephen Wong
Oceanland Service Inc.
P.O. Box 1249
8054 E. Garvey Ave., #200
Rosemead, CA 91770
RE: The tariff classification of wood flooring strips and parquet panels from China and from Indonesia
Dear Mr. Wong:
In your letter dated March 30, 2001, on behalf of the importer, International Sales Co., you requested a tariff classification ruling.
The ruling was requested on four types of wood flooring. A sample section of each type was submitted. The first type (labelled “Solid Strip”) is a strip of solid finger-jointed wood measuring approximately 15mm thick by 3-1/2” wide. The edges and the ends of the strip are tongued and grooved. The bottom surface has two shallow grooves running down the length. The species of wood is white oak or maple.
The second type of flooring (labelled “Mosaic Parquet”) is a parquet panel measuring approximately 8mm thick by 12” wide by 12” long. It consists of solid strips of wood (each 8mm thick x 7/8” wide x 6” long) placed side by side and held together with wire on the back. Four 6” x 6” sections of assembled strips are arranged and glued together in alternating directions to form a 12” square parquet panel. The edges and ends of the panel are tongued and grooved and the face is finished with lacquer. The species of wood is rubberwood or white oak.
The third type of flooring (labelled “Brighton Plank”) is a laminated wood consisting of five layers of veneer with the grain of each layer running at an angle to the grain of the next layer. The face layer consists of one veneer strip in one of several species of wood. The plank measures approximately 10mm thick by 2-1/4” wide.
The fourth type of flooring (labelled “Hampton Plank”) is a laminated wood consisting of three layers of wood with the grain of each layer running at an angle to the grain of the next layer. The face layer consists of three strips of veneer in one of several species of wood. The plank measures approximately 15mm thick by 7-1/2” wide.
The applicable subheading for the first type of flooring, the “Solid Strip” flooring, will be 4418.90.4090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for builders’ joinery and carpentry of wood, other. The duty rate will be 3.2 percent ad valorem.
The applicable subheading for the second type of flooring, the “Mosaic Parquet,” will be 4418.30.0000, HTSUSA, which provides for builders’ joinery and carpentry of wood, parquet panels. The duty rate will be free.
Articles classifiable under subheading 4418.90.4090, HTSUSA, which are products of Indonesia are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP".
We are unable to issue a ruling for the third and fourth types of flooring, the “Brighton Plank” and the “Hampton Plank” because an issue involving this type of product is currently pending before the United States Court of International Trade and because of an ongoing Customs review of the classification of this product. A notice concerning the classification of this type of laminated flooring was published in the Customs Bulletin on December 20, 2000. We anticipate that a further notice concerning this issue will be published shortly in the Customs Bulletin, which is available at our Web site, www.customs.gov. It is suggested that you watch for the notice in order to keep informed of the situation. You may then wish to resubmit your request for a classification ruling for the third and fourth types of flooring.
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 19 CFR 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, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.
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 Paul Garretto at 212-637-7009.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division