CLA-2-44:RR:NC:2:230
Mr. David Starnes
Lumber Liquidators, Inc.
3000 John Deere Road
Toano, VA 23168
RE: The tariff classification of bamboo flooring from China
Dear Mr. Starnes:
In your letter dated March 30, 2007, which was supplemented on April 18, 2007, you requested a tariff classification ruling.
The ruling was requested on four bamboo flooring products, referred to as (A) “Horizontal” construction, (B) “Vertical” construction, (C) “Strand” construction and (D) “Engineered” construction. The flooring products may be either natural or carbonized. Representative samples were submitted.
The “Horizontal” bamboo flooring (sample A) is a laminated board, 3-3/4” wide x 5/8” thick, composed of three layers. Each layer, including the face layer, consists of edge-glued strips of bamboo, each approximately 20 mm wide x 5 mm thick. The grains of all the strips and all the layers run in the same direction. The edges and ends of the laminated flooring board are tongued and grooved; and the top layer is finished with several coats of polyurethane with aluminum oxide.
Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (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, (a chapter note added in 2007) states that multilayer assembled flooring panels having a face ply 4 mm or more in thickness are included in heading 4418.
The applicable subheading for the “Horizontal” bamboo flooring (sample A) 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 “Vertical” bamboo flooring (sample B) is a board, 3-3/4” wide x 5/8” thick, composed of multiple narrow strips of bamboo, each approximately 4 mm wide x 5/8” thick, glued together “vertically” on their wide surfaces. The edges of the glued flooring board are tongued and grooved; and the top surface is finished with polyurethane and aluminum oxide. Although this flooring board is an assembled flooring panel, it does not have the construction of a “multilayer” assembled flooring panel.
The applicable subheading for the “Vertical” bamboo flooring (sample B) 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 “Strand” bamboo flooring (sample C) is a board, 3-3/4” wide x 5/8” thick, composed of agglomerated strips of bamboo. The material is produced by soaking sterilized, shredded strips (or strands) of bamboo in a resin and pressing (and crushing) the strips together under high heat and pressure. The bamboo strand material is then milled into flooring boards having the dimensions stated and with tongued and grooved edges. The surface of the flooring is finished with polyurethane and aluminum oxide. A cross-section view of the sample board shows an agglomerated mass of bamboo with no strips or layers apparent. Although the product is recognizable as flooring, it does not have the construction of an assembled flooring panel. (See EN 44.18, cited above).
The applicable subheading for the “Strand” bamboo flooring (sample C) will be 4418.90.4690, HTSUS, which provides for other builders’ joinery and carpentry of wood. The rate of duty will be 3.2 percent ad valorem.
The “Engineered” bamboo flooring (sample D) is a laminated board, 7-1/2” wide x 9/16” thick, constructed of three layers. The face layer is a 4 mm thick veneer of bamboo composed of “horizontal” edge-glued strips, each approximately 20 mm wide x 4 mm thick. (You state that the bamboo face layer may also be composed of “vertical” glued strips, each approximately 4 mm wide x 4 mm thick. However, since the thickness of the layer is still 4 mm, the classification would be the same.) The middle layer is composed of 8 mm thick edge-glued strips of lumber of an unspecified wood species. The bottom layer is a 2 mm thick veneer of an unspecified wood. The layers are laminated together so that their grains run at angles to each other. The edges of the laminated flooring board are tongued and grooved and the surface is finished with polyurethane and aluminum oxide.
The “Engineered” bamboo flooring (sample D) is a multilayer assembled flooring panel with a face ply 4 mm in thickness. Additional U.S. Note 4 (b) of Chapter 44, noted above, is applicable.
The applicable subheading for the “Engineered” bamboo flooring (sample D) 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.
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