CLA-2-44:OT:RR:NC:2:230
Mr. Paul Leitner
Continental Agency Inc.
535 Brea Canyon Rd.
Walnut, CA 91789
RE: The tariff classification of laminated bamboo boards from China
Dear Mr. Leitner:
In your letter dated November 2, 2007, on behalf of Welson & York Inc., you requested a tariff classification ruling.
The ruling was requested on merchandise described as “Bamboo Lumber.” The merchandise, in fact, consists of laminated bamboo boards, as represented by samples and photographs submitted. The boards will be imported in the following dimensions: 3/4” thick, 13/16” thick or 5/8” thick x 3”, 4” or 6” wide x 38”, 72”, 74” or 96” long. The edges and ends of the boards are square cut. The boards are in material form, to be manufactured into a wide variety of articles, such as flooring, paneling and furniture.
Two types of laminated bamboo boards will be imported. One type, identified as horizontal bamboo, consists of four layers of bamboo strips, oriented horizontally and laminated together. Each layer consists of strips of bamboo, approximately 5 mm in thickness, glued together on their edges. The grains of all the layers run in the same direction. The horizontal bamboo boards have a carbonized finish.
The second type, identified as vertical bamboo, consists of multiple strips of bamboo, oriented vertically and laminated together on their wide surfaces. Each bamboo strip constitutes a layer and is approximately 5 mm in thickness. The grains of all the layers run in the same direction. The vertical bamboo boards may have a natural or carbonized finish.
The applicable subheading for both the horizontally and vertically laminated bamboo boards, described above, will be 4412.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Plywood, veneered panels and similar laminated wood: Of bamboo. The rate of duty will be 8 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 Paul Garretto at 646-733-3035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division