CLA-2-44:RR:NC:2:230 K89493
Ms. Gloria I. Aviles-Cole
Wood Flooring International
1810 Underwood Blvd.
Delran, NJ 08075
RE: The tariff classification of bamboo plywood flooring from China
Dear Ms. Aviles-Cole:
On September 10, 2004, we received your resubmission of a tariff classification ruling request. You previously received a ruling, NY K86546 dated June 25, 2004, for three bamboo flooring products. This request is for the fourth bamboo flooring product, for which you submitted additional information.
A sample of the product was previously submitted. The sample is labeled “Engineered Carbonized Finished.” It consists of a three layer laminated board measuring approximately 7-1/2” wide and 9/16” thick. The edges of the board are tongued and grooved. The top layer is made of carbonized strips of bamboo, approximately 4 mm thick, glued edge to edge. The core is composed of 9 mm thick strips of poplar (Populus tomentosa) lumber placed edge to edge. The bottom layer is a 2 mm thick sheet of Chinese fir (Cunninghamia lanceolata). The layers are arranged so that the grain of the core runs at a right angle to the grain of the outer plies.
The subject flooring product, as represented by the sample, meets the description of plywood. It consists of three or more plies of wood laminated together so that the grains of successive layers are at an angle.
The applicable subheading for the “Engineered Carbonized Finished” bamboo flooring described above will be 4412.29.3660, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for plywood, veneered panels and similar laminated wood; other, with at least one outer ply of nonconiferous wood; plywood, not surface covered or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply, other. The rate of duty will be 8 percent ad valorem.
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 U.S. Customs and Border Protection (CBP) 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 CBP.
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