CLA-2-44:RR:NC:2:230
Ms. Lisa Yang
Hawa Bamboo Flooring Corp.
4000 Bordentown Ave., Suite 8
Sayreville, NJ 08872
RE: The tariff classification of bamboo flooring from China
Dear Ms. Yang:
In your letter dated March 29, 2007 you requested a tariff classification ruling.
Representative samples of different types of bamboo flooring were submitted to be classified. The samples were divided into two main types, referred to as “solid” and “engineered.”
The “solid” type, which in fact is not solid, consists of strips of bamboo laminated together either horizontally or vertically. Four samples of the “solid” type were submitted. The samples each measure 3-5/8” wide x 5/8” thick and will be imported in lengths of 36-1/4”. The edges are tongued and grooved and the bottom layer has two shallow grooves running lengthwise. The surfaces are finished with a hard clear material.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. Where goods cannot be classified solely on the basis of GRI 1, the remaining GRI will be applied, in the order of their appearance.
Additional U.S. Note 4 (b) of Chapter 44, HTSUS, states that multilayer assembled flooring panels having a face ply 4 mm or more in thickness are included in heading 4418.
The sample marked “AMF803 Natural Horizontal” consists of three laminated layers having a face layer measuring approximately 4 mm in thickness. Each layer consists of strips of bamboo edge-glued “horizontally” together. The grains of the layers run in the same direction. The face layer has a natural light color.
The applicable subheading for the “AMF803 Natural Horizontal” bamboo flooring, described above, will be 4418.72.9000, HTSUS, which provides for builders’ joinery and carpentry of wood: other multilayer assembled flooring panels. The rate of duty will be 8 percent ad valorem.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level (for the 4 digit headings and the 6 digit subheadings) and facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and General Rules of Interpretation. While neither legally binding nor dispositive of classification issues, the EN provide commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989).
The ENs to heading 44.18 state as follows:
This heading also covers solid blocks, strips, friezes, etc., assembled into flooring panels (including parquet panels) or tiles, with or without borders. It also includes flooring panels or tiles consisting of blocks, strips, friezes, etc., assembled on a support of one or more layers of wood, known as “multilayer” parquet flooring panels. The top layer (wear layer) is commonly made from two or more rows of strips making up the panel.
The sample marked “AMF807 Natural Vertical” consists of about 23 narrow strips of bamboo glued together “vertically” on their wide surfaces. Although this flooring is an assembled flooring panel, it does not have the construction of a “multilayer” assembled flooring panel. The sample marked “AMF808 Carbonized Vertical” is identical to AMF807 except that it has a carbonized dark color.
The applicable subheading for the “AMF807 Natural Vertical” and the “AMF808 Carbonized Vertical” bamboo flooring will be 4418.79.0000, HTSUS, which provides for builders’ joinery and carpentry of wood: other assembled flooring panels. The rate of duty will be 3.2 percent ad valorem.
The ENs to heading 44.18 further state as follows:
The heading does not cover:
(a) Plywood panels or veneered panels, used as flooring panels, which have a thin veneer of wood affixed to the surface, so as to simulate a flooring panel made up of parquet strips (heading 44.12).
The sample marked “AMF801 Carbonized Horizontal” consists of three laminated layers having a face layer measuring approximately 3 mm in thickness. Each layer consists of strips of bamboo edge-glued together “horizontally”. The grains of the layers run in the same direction. The face layer is carbonized and has a dark color.
The applicable subheading for the “AMF801 Carbonized Horizontal” bamboo flooring 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.
The “engineered” type consists of a face layer of bamboo laminated to a seven-layer plywood. Four samples of the “engineered” type were submitted. The samples each measure 5-3/8” wide x 5/8” thick and will be imported in lengths of 74”. The edges are tongued and grooved and the bottom has shallow grooves running across the width. The surfaces are finished with a hard clear material.
The “engineered” sample marked “HBF-EF1001 – Carbonized Horizontal” consists of a 3 mm thick face layer of bamboo laminated to seven plies of wood veneers. The grains of the layers are at angles to each other. The bamboo face layer is composed of carbonized edge-glued strips, each approximately ¾” wide x 3 mm thick. The “engineered” sample marked “HBF-EF1003 – Natural Horizontal” is identical to HBF-EF 1001, except for the color.
The “engineered” sample marked “HBF-EF1007 – Natural Vertical” consists of a 3 mm thick face layer of bamboo laminated to seven plies of wood veneer. The grains of the layers are at angles to each other. The bamboo face layer is composed of multiple edge-glued strips of bamboo, each about ¼” wide x 3 mm thick. The “engineered” sample marked “HBF-EF1008 – Carbonized Vertical” is identical to HBF-EF1007, except for the carbonized color.
The applicable subheading for the four “engineered” bamboo flooring products, “HBF-EF1001 – Carbonized Horizontal”, “HBF-EF1003 – Natural Horizontal”, “HBF-EF1007 – Natural Vertical” and “HBF-EF1008 – Carbonized Vertical”, will be 4412.10.0000, 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