2

2

N250523

March 12, 2014

CLA-2-44:OT:RR:NC:2:230

CATEGORY: Classification

TARIFF NO.: 4418.90.4605

Ms. Hiba Khalid

Pacific Century Customs Service, Inc.

2936 Columbia Street

Torrance, CA 90503

RE: The tariff classification of strand woven wood flooring from China

Dear Ms. Khalid:

In your letter dated February 12, 2014, you requested a tariff classification ruling on behalf of your client, ECO Global Sales, Inc.

The ruling was requested on strand woven flooring panels. One representative sample was submitted for our review. The sample will be returned to you, as requested.

The submitted sample panel, identified as “Strand Woven Pine Wood Flooring”, measures approximately 12” (L) x 4 ¾” (W) x ½” thick. The panels are constructed of pine strands agglomerated with resin under high heat and pressure. The panels are tongued and grooved on their edges and are coated with a clear material that doesn’t obscure the wood grain. You state that panels will be imported in measurements of 2200mm (L) x 150mm (W) x 15mm thick. You state that the panels can be used as flooring, wall paneling, and in furniture construction.

The applicable subheading for the strand woven wood flooring will be 4418.90.4605, 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 (than certain enumerated items): 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 (646) 733-3035.

Sincerely,

Gwenn Klein Kirschner

Acting Director

National Commodity Specialist Division